shopping_cart

Your shopping cart is empty

Revenue losses and capital gains 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 15 Feb 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • SPVs and consolidation
  • statutory capital gains
  • strategic stakes
  • non-strategic non-capital assets
  • are all gains revenue and some losses capital?
  • ATO areas of focus.

Author profile

John de Wijn KC CTA - Life
John de Wijn KC AM, CTA (Life), specialises in revenue law, with a particular emphasis on taxation law and stamp duty. John was called to the Bar in 1984, after practising as a solicitor for 9 years. He took silk in 1997. John is regularly consulted by large corporations and the Australian Taxation Office seeking advice on the intersection of revenue law and commercial practices. John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from 2002. He was president of the Taxation Institute in 2005. John has also been a member of the Taxation Committee of the Law Council. - Current at 17 April 2025
Click here to expand/collapse more articles by John W DE WIJN.

 

This was presented at 2007 Financial Services Taxation Conference: Financial Services Unleashed .

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

Individual sessions

Conduit foreign income - opportunities to add shareholder value

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

Life insurance - troublesome legacy or bright future?

Author(s):  David GLEN

Materials from this session:

Capturing all your OBU activities

Author(s):  Bill TESTA

Materials from this session:

Infrastructure and property investment - taxpayer's and ATO perspectives

Author(s):  Simon Clark,  Christopher HOOD

Materials from this session:

Revenue losses and capital gains

Author(s):  John W DE WIJN

Materials from this session:

Retail financial products

Author(s):  Kirsten FISH

Materials from this session:

Promoter penalties and financial product providers - a legal perspective

Author(s):  David J WILLIAMS

Materials from this session:

Promoter penalties and financial product providers - a provider's perspective

Author(s):  Glenn HUNTER

Materials from this session:

Innovative capital raisings

Author(s):  Vik KHANNA

Materials from this session:

The super of the future

Author(s):  Caroline JAMES

Materials from this session:

Why buy-backs?

Author(s):  Vivian CHANG

Materials from this session:

Mergers and acquisitions involving consolidated groups

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

Too many trusts

Author(s):  Philip BARLIN

Materials from this session:

Some naughty tax distributions

Author(s):  Hayden SCOTT

Materials from this session:

Developments in cross border financial transactions - ATO perspective

Author(s):  Ashley KING,  Paul MCCARTIN

Materials from this session:

Developments in cross border financial transactions - advisor responds

Author(s):  Andrew MILLS

Materials from this session:

Investing offshore into foreign flow-through vehicles

Author(s):  Norah SEDDON

Materials from this session:

Further details about this event:

 

Copyright Statement