maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Miscellaneous 2002

The distinction between capital and income receipts: case studies (Lachlan Wolfers)

Source: National

Published Date: 29 Aug 2002

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Subscribe Now

Already a Member? Login Now

This seminar paper provides case study examples and discusses: why the difference between capital and income receipts still matter, what tests have the Courts applied to distinguish between capital and income receipts, what tests are currently in the ascendancy, CGT discount regime and CGT small business concessions, property transactions, share transactions and lease inducements.
Author(s)

Individual Session

The distinction between capital and income receipts

Author(s): Rob O'Connor , Lachlan R Wolfers
Materials from this session:

Download

Details

  • Published By: Lachlan R Wolfers
  • Published On:29 Aug 2002
  • Took place at:Hyatt Coolum, Queensland

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 2002

Share this page