Terry Murphy QC, CTA

Terry Murphy QC, CTA

Victorian Bar

Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court, and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010, is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School.

All Sessions by Terry Murphy QC, CTA

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.