Miscellaneous 2007

Recent High Court decisions and the capital-income divide

Source: New South Wales

Published Date: 2 Nov 2007

 

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This paper examines recent High Court decisions and asks whether they involve a major shift in the boundary between income and capital and, if so, whether that shift matters, including:

  • capital versus income distinction
  • has there been a minor diversion or a major shift in recent decisions?
  • does it matter?
  • does it matter in a consolidated group?
  • McNeil
  • Pipecoaters
  • other recent High Court decisions.

Individual Session

Recent High Court decisions on the capital-income divide

Author(s): C John Taylor

Details

  • Published By: C John Taylor
  • Published On:2 Nov 2007
  • Took place at:Crowne Plaza Hunter Valley

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.

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Miscellaneous 2007

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