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Revenue v capital: That old chestnut presentation

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

This presentation covers:

  • examine some recent authorities dealing with the revenue versus capital distinction in the context of s8-1
  • capitalised labour - what are the issues?
  • aspects of Div 40 (capital allowances)
  • taxpayer alert on property developers (TA 2014/1).

Author profile

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

 

This was presented at 30th National Convention .

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