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Tax law: "Montgomery and the mystery of gross income"

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.

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Hon Justice Simon Steward QC
The Hon. Justice Steward was appointed a Judge of the Federal Court of Australia on 1 February 2018. Prior to his appointment to the Federal Court, Mr Steward was a Barrister who specialised in revenue law. Mr Steward took Silk in 2009, and appeared in numerous cases in the Federal and High Courts, including Sandini, 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 05 February 2018

 

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