Published on 02 Nov 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation examines recent High Court decisions and asks whether they involve a major shift in the boundary between income and capital and, if so, whether that shift matters, including:
capital versus income distinction
has there been a minor diversion or a major shift in recent decisions?
does it matter?
does it matter in a consolidated group?
other recent High Court decisions.
Assoc Prof Christopher Taylor
John is an Associate Professor at the School of Business Law and Taxation in the Australian School of Business at the University of New South Wales. He spent seven years in private legal practice before becoming an academic in 1985. Since then he has acted as an academic consultant for professional firms, financial institutions and the Australian Government. He was the inaugural Honorary Research Fellow of the Taxation Institute. His research and teaching focus on corporate and international taxation and on capital gains tax. Current at 01 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.