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Recorded Webinars

Recorded Webinar: Capital Versus Revenue - The New ATO Frontier

Advisers and taxpayers may be forgiven for believing that the principles relating to capital and revenue characterisation are well settled. However, everything old is new again and the ATO is increasingly pushing the boundaries as to asset characterisation. This session explores:

Date/Time

About the Webinar

Advisers and taxpayers may be forgiven for believing that the principles relating to capital and revenue characterisation are well settled. However, everything old is new again and the ATO is increasingly pushing the boundaries as to asset characterisation. This session explores:

  • What is the ATO’s current position?
  • Determining whether to look at purpose at the time of acquisition or at a later time
  • Case studies:
    • Farmers selling farmland to developers
    • ‘Flippers’ of houses
    • Broadacre developments
  • Interaction with GST “carrying on an enterprise” – the chicken and egg of GST registration and its impact on income tax characterisation

Presented By

Fletch Heinemann
Partner, Cooper Grace Ward Lawyers Brisbane, QLD

Fletch Heinemann is one of the partners in Cooper Grace Ward’s tax team. He specialises in tax disputes and litigation. Fletch’s technical specialisations include income tax, GST, payroll tax and customs duties. In managing clients’ tax and customs disputes, Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the AAT, QCAT, Federal Court and Supreme Court. Fletch draws on this experience to provide upfront practical tax advice across a range of commercial issues.

Who Should Attend?

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

CPD Information

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

WA lawyers – From April 1 st 2021, due to the new requirements we are unable to verify your completion of recorded webinars to the Legal Practice Board of WA.

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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