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Revenue v capital: That old chestnut presentation

Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • examine some recent authorities dealing with the revenue versus capital distinction in the context of s8-1
  • capitalised labour - what are the issues?
  • aspects of Div 40 (capital allowances)
  • taxpayer alert on property developers (TA 2014/1).

Author profile

Katrina Parkyn ATI
Photo of author, Katrina PARKYN Katrina is a Partner in the tax group at King & Wood Mallesons. Based in Brisbane, she routinely advises on transactions Australia-wide across a broad spectrum of income tax, stamp duty and GST issues. Her experience includes advising on major infrastructure, resources and funds management. - Current at 14 December 2017
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This was presented at 30th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions









The Income Tax Assessment Acts: Statutes in senescence

Author(s):  AH (Tony) SLATER

Materials from this session:




The latest on the ATO’s management of tax audits and disputes

Author(s):  Damien BROWNE,  Ashley KING

Materials from this session:












Further details about this event:

 

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