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77935
Individual Podcasts

Fruit or Tree? - Recent Examinations of the Capital/Revenue Distinction

One of the core issues that arises for tax advisers is characterizing payments as capital or revenue in nature of income tax purposes. This session reviews recent developments in case law and ATO guidance on what is capital versus revenue, including consideration of what the pract
PRESENTED BY Mark Molesworth Partner - BDO , Brisbane

Date/Time

About the Podcast

One of the core issues that arises for tax advisers is characterizing payments as capital or revenue in nature of income tax purposes. This session reviews recent developments in case law and ATO guidance on what is capital versus revenue, including consideration of what the practical implications for advisers and taxpayers.

Featuring: Mark Molesworth, BDO, Brisbane

[20.02 minutes] [0.33 CPD hours]

Presented By

Mark Molesworth
Partner, BDO Brisbane, QLD

Mark is a partner with chartered accounting firm BDO’s tax division. He has more than 20 years’ experience in advising taxpayers with respect to all areas of taxation including CGT, FBT, and income tax.

Some of his areas of speciality include international tax, the small business CGT concessions, the debt/equity provisions and the trust loss provisions.

He also provides taxation advice to other smaller accounting and legal practices in respect of their clients.

Mark has Bachelor of Commerce and Bachelor of Laws degrees from the University of Queensland and is a Chartered Accountant and Chartered Tax Adviser.

CPD Information

0.00 CPD Hours

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