This seminar paper 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.
Miscellaneous
2002
The distinction between capital and income receipts
Source: National
Published Date: 29 Aug 2002
Individual Session
The distinction between capital and income receipts
Author(s):
Rob O'Connor
,
Lachlan R Wolfers CTA
Materials from this
session:
Details
- Published By: Rob O'Connor
- Published On:29 Aug 2002
- Took place at:Hyatt Coolum, Queensland
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Tags
Miscellaneous
2002
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