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Capital vs Revenue – when are we going to work this out? paper

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Published on 17 Jun 21 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers explored recent case law on the question and discuss what, if any, advances in jurisprudence have been made since 1938 when Sun Newpapers was handed down. 

Author profile

Daniel McInerney KC
Daniel McInerney KC is one of Australia’s leading taxation barristers. Since being called to the Bar in 2007 he has appeared in many significant tax cases and is regularly called upon for his advice on complex tax issues by taxpayers and the Australian Taxation Office. - Current at 22 March 2024
Click here to expand/collapse more articles by Daniel McINERNEY.

 

This was presented at 2021 WA Tax Forum .

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An update with the Australian Taxation Office

Author(s):  Hoa Wood

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Update on advocacy activities & case study/special topic

Author(s):  Scott TREATT,  Andrew MILLS,  Robyn Jacobson

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Superannuation member balance strategies upon death

Author(s):  Jemma SANDERSON

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Author(s):  Amy JAMES-VELAGIC,  Kasey MacFarlane

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Inbound tax issues for Australian properties

Author(s):  Chris Paull

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Capital vs Revenue – when are we going to work this out?

Author(s):  Daniel McINERNEY

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OECD BEPS 2.0 – What’s next for international tax reform?

Author(s):  Mark RYAN

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Legal Privilege – the principles, the problems, the practice

Author(s):  Richard NORTON

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Division 7A

Author(s):  David Montani

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R&D – legislative changes and recent key cases

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Trusts workshop

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Debt equity and cross border financing

Author(s):  David BOND

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Directors responsibilities

Author(s):  John Carrello

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Recent cases

Author(s):  Joanne DUNNE

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