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Capital v Revenue

Published on 10 Mar 2011 | Took place at Deloitte Touche Tohmatsu, Sydney, NSW

The Younger Tax Practitioner Series 2011 is aimed at those who have been in tax-related employment for between 6 and 18 months, these sessions also cater to those seeking a refresher in the particular topic areas.

This event covered capital v revenue.

Individual sessions

Capital & revenue distinction in tax matters

Author(s):  Rosalind MYINT

This presentation covers:

  • income side:
    • ordinary income
    • profit-making scheme
  • deduction side:
    • Sun Newspapers Ltd v Commissioner of Taxation
    • recent cases
  • current issues.
Materials from this session: