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Capital/revenue – Sun Newspapers shaded, black holes return and the Covid-19 asset write-off paper

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Published on 12 Nov 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • review the foundation principles from Sun Newspapers
  • consider recent cases and rulings
  • explore what constitutes a business
  • discuss whether a one-off venture may be a profit-making undertaking on revenue account.

Author profiles

Chloe BURNETT
Chloe is a Barrister at Sixth Floor Wentworth Selbourne Chambers and Adjunct Lecturer of Sydney Law School.
Click here to expand/collapse more articles by Chloe BURNETT.
Eugene Chan

 

This was presented at 28th Noosa Tax Intensive Reinvented for 2020 .

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

Individual sessions

Capital/revenue – Sun Newspapers shaded, black holes return and the Covid-19 asset write-off

Author(s):  Chloe BURNETT,  Eugene Chan

Materials from this session:

No longer business as usual: Utilising tax losses

Author(s):  Stephen HOLMES

Materials from this session:

The pitfalls of particular financing arrangements

Author(s):  Mariana Von Lucken

Materials from this session:

Keeping it in the family – Related party financing

Author(s):  Sally NEWMAN

Materials from this session:

Asset protection: Hard to make, easy to lose

Author(s):  Andy MILIDONI

Materials from this session:

ATO update and hot spots

Author(s):  Tim Dyce,  Karen ROOKE

Materials from this session:

Dividends and capital management into the twenties

Author(s):  David W MARKS

Materials from this session:

Further details about this event:

 

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