Johnson Winter Slattery
Kathryn is a Partner in the tax team at Johnson Winter & Slattery where she practises in tax controversy (advising clients on all aspects of tax disputes including reviews, audits, ADR and litigation) and state taxes (including transfer duty, landholder duty and land tax). She is a member of The Tax Institute’s National and Victorian Women in Tax committees, the Law Institute of Victoria’s State Taxes Committee and the LIV/SRO Liaison Committee.
Over the last three years, a number of cases have dealt with the distinction between capital and revenue. This session covers the basic principles underpinning the distinction between capital and revenue expenditure and the extent to which the following cases expand upon the basic principles.