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Recent High Court decisions and the capital-income divide paper

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Published on 02 Nov 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper examines recent High Court decisions and asks whether they involve a major shift in the boundary between income and capital and, if so, whether that shift matters, including:

  • capital versus income distinction
  • has there been a minor diversion or a major shift in recent decisions?
  • does it matter?
  • does it matter in a consolidated group?
  • McNeil
  • Pipecoaters
  • other recent High Court decisions.

Author profile

Assoc Prof Christopher Taylor
John is an Professor, School of Taxation and Business Law, UNSW Sydney, Business School. He spent seven years in private legal practice before becoming an academic in 1985. Since then he has acted as an academic consultant for professional firms, financial institutions and the Australian Government. He was the inaugural Honorary Research Fellow of the Taxation Institute. His research and teaching focus on corporate and international taxation and on capital gains tax. - Current at 29 October 2019
Click here to expand/collapse more articles by C John TAYLOR.

 

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