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.
Miscellaneous
2020
Session 12.2: Capital versus revenue revisited
Published Date: 11 Mar 2020
Details
- Published By: Catherine Dean CTA, Peter Madden CTA, Mathew Chamberlain CTA
- Published On:11 Mar 2020
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Tags
Miscellaneous
2020
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