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  Miscellaneous 2002

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

Source: National

Published Date: 29 Aug 2002

 

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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.
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Individual Session

The distinction between capital and income receipts

Author(s): Rob O'Connor , Lachlan R Wolfers CTA
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