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Characterising expenditure as revenue or capital - is the distinction becoming clearer?
Authors
Michael Blissenden
Paul Kenny
Publication date
1 December 2015
Publisher
LexisNexis
Abstract
Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing policy.The recent High Court decision in AusNet Transmission Group Pty Ltd v FCT1 which was an appeal from the Full Federal Court decision known as SPI PowerNet Pty Ltd v FCT2 has again confirmed the general principles concerning the distinction between characterising an expense as revenue or capital. The real issue though appears to relate to how to apply such well known principles to modern commercial situations
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Last time updated on 09/07/2019