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  • Capital or Revenue – Implications of the counterfactual paper

Capital or Revenue – Implications of the counterfactual paper

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Published on 15 Oct 20 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • analysis of Sharpcan
  • relevance and comparison against recent and seminal capital / revenue cases
  • future landscape of capital/revenue analysis.

Author profile

Dioni Perera
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This was presented at VIC 8th Annual Tax Forum Online .

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M&A and Coronavirus: A crown of thorns

Author(s):  Enzo COIA,  James Gould

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Capital or Revenue – Implications of the counterfactual

Author(s):  Dioni Perera

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Tax effective resolution of trust and estate disputes: Making the best of a bad situation

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General ATO update for corporates

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Dealing with the fallout of COVID-19

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Update on s 100A

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Tax policy and advocacy update

Author(s):  Vincent Licciardi

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Corporate residency issues in light of COVID-19

Author(s):  Julianne JAQUES

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SME cases update

Author(s):  Vincent Licciardi

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Individual tax residency update

Author(s):  Kaitilin LOWDON,  Paul SOKOLOWSKI,  Andrew Spierings

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The current superannuation landscape

Author(s):  Liz Westover

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R&D – Where to now?

Author(s):  Sukvinder HEYER

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Div 7A – Emerging from COVID-19

Author(s):  Ron JORGENSEN

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What’s attracting the ATO’s attention in the SME space?

Author(s):  Kelly Canavan,  Moira MERRICK

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