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Part 1: Revenue / Capital Distinction

Monday, 18 May 2020 - 12:30 PM to
Monday, 18 May 2020 - 2:00 PM

Registration Time:

Member Price: $70.00

Non Member Price: $90.00

CPD hours:1.50

Part 1: Revenue / Capital Distinction

The line between expenditure that is revenue or capital in nature is difficult to draw with precision and remains one of the most frequently litigated topics in tax cases. This session will explore the distinction with reference to seminal authorities and the 2019 High Court decision in Commissioner of Taxation v Sharpcan Pty Ltd.

Presenter: Claire Horan, Victorian Bar

Claire Horan is a barrister who specialises in taxation law. She has extensive experience advising on federal and state tax disputes, including on transfer pricing, capital/revenue, CGT, GST, payroll tax, stamp duty, R&D and royalties. Since coming to the Bar, she has appeared in significant tax cases in the High Court of Australia and Federal Court of Australia, as well as in Administrative Appeals Tribunal and state Court proceedings, acting for both taxpayers and the Commissioner of Taxation. Before coming to the Bar, Claire was a Senior Associate in the King & Wood Mallesons Taxation Group with a specialist tax litigation practice.