Miscellaneous 2020

Session 12.2: Capital versus revenue revisited

Published Date: 11 Mar 2020

 

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There have been significant and recent developments in the ATO's approach to the capital versus revenue distinction, a core concept in Australian tax law. This video looked at the history and core concept and then focus on some of these recent developments, including with regard to costs incurred in respect of construction, software development and seismic data shooting and other businesses.
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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 2020

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