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Revenue versus capital: That old chestnut paper
Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- SPI PowerNet Pty Ltd v Commissioner of Taxation
- Commissioner of Taxation v Citylink Melbourne Limited
- Commissioner of Taxation v Star City Pty Limited
- Cliffs International Inc v FCT
- reconciling the cases
- capitalised labour
- why capital treatment isn’t (necessarily) the end of the world - an analysis of various Division 40 provisions
- taxpayer alert on property developers.
Author profiles
Katrina Parkyn ATI

Jayshil Prasad ATI
Jay Prasad is a Senior Associate in the tax group at Allens. Jay routinely advises on the income tax aspects of transactions and on tax disputes. He is particularly experienced in advising clients on large infrastructure projects and cross border investments. - Current at 18 June 2018
This was presented at 30th National Convention .
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Revenue versus capital: That old chestnut
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