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Capital versus income


This seminar paper discusses capital versus income, including: what Myer really means and limits on the Myer principle, income and capital gains from property development and speculation, tax treatment of dissected and undissected compensation receipts, income and capital gains from transactions with liabilities, and transactions with intangible post-Division 40.

Author profile

Prof Graeme Cooper FTI
Prof. Graeme Cooper, FTI, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 31 October 2019
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This was presented at South Australian Tax Intensive Seminar .

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Capital versus income

Author(s):  Graeme S COOPER

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