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Revenue v capital: A new direction, or back to the future? paper

Published on 27 Feb 15 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the importance of a profit-making purpose
  • a gain derived from property
  • receipts in lieu of income; recoupments of losses
  • an unresolved problem: profit or stream?
  • asking the right question
  • future directions.

Author profile

Anthony Slater
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. - Current at 21 October 2016
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This was presented at 8th Annual SA Property Day .

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Individual sessions

Revenue v capital: A new direction, or back to the future?

Author(s):  AH (Tony) SLATER

Materials from this session:



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