Angela Lee, ATI

Angela Lee, ATI

Victorian Bar

Angela practices predominantly in taxation law. She acts for taxpayers and for the Commissioner, led and unled, in federal and state taxation matters, including on appeals. She is a nationally accredited mediator. Angela is the National Chair of the Law Council of Australia’s Business Law Section's Tax Committee, and consults to the ATO on various groups including the National Tax Liaison Group. She lectures at the Melbourne Law School in its Masters program.

All Sessions by Angela Lee, ATI

11:00 am - 12:00 pm

Session 28.2: Shifting landscape of the distinction between capital and revenue

Corporate Stream

Capital or revenue - it’s the age-old question. This session considers what we have learnt from the deluge of recent cases considering the capital versus revenue distinction.  The session will compare and contrast the recent cases on the question and provide insights on trends and where the jurisprudence is heading.