Home > Law > RLJ > Vol. 2 (1991) > Iss. 2
Article Title
Abstract
Recent case law has caused many commentators to suggest that there is now a predisposition to regard business receipts as being on income account. A close analysis, however, should lead to the unmistakable conclusion that all receipts are still regarded as income unless shown to fall within some other category (eg capital, exempt income, private or domestic receipts etc) and recent case law has not departed from previously existing principles.
Recommended Citation
Bitomsky, Greg
(1991)
"The Concept of Assessable Income Has It Changed,"
Revenue Law Journal:
Vol. 2:
Iss.
2, Article 2.
Available at:
http://epublications.bond.edu.au/rlj/vol2/iss2/2
COinS
