Published on 11 Feb 10
by NATIONAL DIVISION, THE TAX INSTITUTE
The St George Bank case raised some fundamental questions about the relationship between capital and income expenditures. This paper covers:
- "incurred in gaining"
- "of capital, or of a capital nature"
- Macquarie finance
- St George Bank
- loan capital cases
- significance of the St George Bank case.
AH (Tony) SLATER
Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute.
Current at 11 April 2007 Current at 23 October 2007
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