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Revenue versus capital: That old chestnut paper

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Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • SPI PowerNet Pty Ltd v Commissioner of Taxation
  • Commissioner of Taxation v Citylink Melbourne Limited
  • Commissioner of Taxation v Star City Pty Limited
  • Cliffs International Inc v FCT
  • reconciling the cases
  • capitalised labour
  • why capital treatment isn’t (necessarily) the end of the world - an analysis of various Division 40 provisions
  • taxpayer alert on property developers.

Author profiles

Katrina PARKYN
Photo of author, Katrina PARKYN
Click here to expand/collapse more articles by Katrina PARKYN.
Jay Prasad
Click here to expand/collapse more articles by Jay Prasad.

 

This was presented at 30th National Convention .

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Revenue versus capital: That old chestnut

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