Published on 01 Mar 00
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Australia continues to employ a "gross income". The question asked is "when does a net gain or profit constitute gross income?" This issue has become topical because of the majority decision of the High Court in the recent case of FCT v Montgomery.
Simon is a Barrister who specialises in revenue law. Simon took Silk in 2009, and has appeared in numerous cases in the Federal and High Courts, including the recently heard Sandini matter, Normandy Finance, Orica, Channel Pastoral, Ausnet, Rio Tinto and Chevron cases. He is also a Senior Fellow in the University of Melbourne Faculty of Law and is a past President of the Tax Bar Association.
- Current at
19 May 2017