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Recorded Webinars

Recorded Webinar: Capital v Revenue and the Ongoing Battle: Has the ATO Landed a Knockout Punch?

The distinction between capital and revenue can sometimes feel like a matter of ongoing uncertainty as the topic doesn’t lend itself to a “bright line” test. To assist in keeping you abreast of developments in this area, this session examines the following:
PRESENTED BY Edward Hennebry Senior Associate - Sladen Legal , Melbourne

Date/Time

About the Webinar

The distinction between capital and revenue can sometimes feel like a matter of ongoing uncertainty as the topic doesn’t lend itself to a “bright line” test. To assist in keeping you abreast of developments in this area, this session examines the following:

  • Extracting relevance to the capital and revenue distinction from FC of T v Sharpcan Pty Ltd [2019] HCA 36
  • Review of recent tax cases on share sales:
  • Greig v FC of T [2020] FCAFC 25
  • Ransley v FC of T [2018] AATA 4359
  • Review of recent tax cases on land sales and property development / subdivision
  • McCarthy and FCT [2021] AATA 1511.
  • FLZY and Commissioner of Taxation [2016] AATA 348
  • Status of the ATO’s property development website guidance
  • Other notable cases:
  • Treatment of lump sum payments from healthcare operators: FCT v Healius [2020] FCAFC 173
  • Treatment or pre-paid rent: Mussalli v Commissioner of Taxation [2021] FCAFC 71
  • Where does cryptocurrency sit in all this?

Presented By

Edward Hennebry
Senior Associate, Sladen Legal Melbourne, Vic

Edward Hennebry works in the Business Law team at Sladen Legal, with a core focus on providing federal tax advice to small and medium businesses.

Edward commenced his career in the ATO’s Tax Counsel Network and Review and Dispute Resolution business lines. Since leaving the ATO, Edward has worked in a number of large accounting and national law firms, enabling him to diversify his knowledge of prevalent tax and commercial issues that affect private clients and family groups across a wide range of industries.

In 2024, Edward was recognised by the Tax Institute of Australia as a “Tax Trailblazer” in Victoria. Edward has been listed in the “Ones to Watch” categories for Tax Law and Commercial Law the 2025 edition of The Best Lawyers® in Australia.

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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