Published on 17 Sep 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- distinction between income and capital
- the ATO and Court views
- "enterprise" - relevant and/or determinative?
- implications and practical issues
- case studies.
Scott McGill, CTA, is a Partner at Pitcher Partners Sydney where he focuses on taxation, business, structuring and succession issues for a wide range of clients. Scott also heads the property industry speciality in the Sydney practice working with small and large developers, retirement villages/aged care and investors. Scott has extensive experience in income tax, GST and state taxes from both his time in public practice as well as the ATO, and has a reputation for achieving commercial outcomes on complex issues.
- Current at
12 May 2017