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Session 12.2: Capital versus revenue revisited

With Mathew Chamberlain, CTA, EY



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 session will recap 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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