shopping_cart

Your shopping cart is empty

Revenue vs capital - More relevant than ever paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 14 Mar 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is the revenue vs capital distinction important?
  • the approach
  • would today’s outcome differ from the past?
  • practical lessons
  • what if I get it wrong?

Author profile

Paul Banister CTA
Photo of author, Paul BANISTER Paul Banister, CTA, is a Chartered Accountant and a Partner at Grant Thornton in their Private Enterprise team in Brisbane. He has over 40 years’ experience working with clients in an array of industries to help them navigate through complex and potentially risky tax and commercial issues, including to address tax disputes. His expertise includes domestic and international tax planning, transaction advisory and support, superannuation structuring and advice, succession planning, estate planning and philanthropy. Paul has presented at many professional and business forums, both in Australia and internationally, and is a published author. Paul is the Vice President of The Tax Institute and was the recipient of The Tax Institute’s SME Tax Adviser of the  Year Award for 2016. - Current at 13 February 2026
Click here to expand/collapse more articles by Paul BANISTER.

 

This was presented at 27th National Convention .

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

Individual sessions

Revenue vs capital - More relevant than ever

Author(s):  Paul BANISTER

Materials from this session:

Reportable tax positions and the ATO’s great expectations

Author(s):  Paul McCartin,  Ronen VEXLER

Materials from this session:

Valuations in the revenue context

Author(s):  Mark L ROBERTSON

Materials from this session:

Evolving SME ownership – Don’t drop the baton

Author(s):  Peter GODBER

Materials from this session:

Tax and value: An oxymoron?

Author(s):  Michael CHURCHILL

Materials from this session:

Trends and developments in transfer pricing case law in Australia: A paradigm shift

Author(s):  Peter Callejah,  Colin Little,  Paul MCNAB

Materials from this session:

Superannuation

Author(s):  Jemma SANDERSON

Materials from this session:

Tax and insolvency 2012 extinguishing the phoenix’s fire

Author(s):  Michael LHUEDE

Materials from this session:

Unpaid present entitlements - Current practical implications

Author(s):  Ian SNOOK

Materials from this session:

Case law developments for the corporate tax advisor

Author(s):  Katrina PARKYN

Materials from this session:

Stamp duty update for the non-specialist

Author(s):  Harry LAKIS

Materials from this session:

Corporate M&A - Implications of the new consolidation changes

Author(s):  Edward Consett,  Ken SPENCE

Materials from this session:

Effective trust deeds and trust resolutions achieving the desired outcomes in a climate of uncertainty

Author(s):  Peter SLEGERS

Materials from this session:

Current and upcoming issues in GST for your business

Author(s):  Suzanne KNEEN,  Franceska Leoncio,  Geoff MANN

Materials from this session:

Undoing client mistakes

Author(s):  Daniel FRY,  Jonathan Chong

Materials from this session:

ATO approach to dispute resolution

Author(s):  Deborah HASTINGS

Materials from this session:

Managing tax disputes in a changing environment

Author(s):  Amber Agustin,  Niv TADMORE

Materials from this session:

Structuring professional practices

Author(s):  Andrew Noolan

Materials from this session:

Profiting from country property: Exploitation of rights

Author(s):  Damien L LOCKIE

Materials from this session:

Capital management buybacks

Author(s):  Teresa DYSON

Materials from this session:

Primary production - Other issues

Author(s):  Judy Snell

Materials from this session:

Commissioner's address

Author(s):  Michael D'ASCENZO

Materials from this session:

Board of Taxation update

Author(s):  Chris JORDAN

Materials from this session:

Tax and the Constitution

Author(s):  The Hon Robert French, AC

Materials from this session:

Further details about this event:

 

Copyright Statement