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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.

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Author Photo - Graeme Cooper CTA
Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Council Chairman of The Tax Institute and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax 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 11 January 2016 Click here to expand/collapse more articles by Graeme S COOPER.

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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