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

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 .

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