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Concession fees tax-deductible, High Court rules.

Publication date: 21 Aug 06 | Source: TAX NOTES INTERNATIONAL

Issue: Vol. 43 no. 6 2006

Pages: pp.463-466

Abstract:
The High Court of Australia on July 20 issued its decision in FC of T v City Link Melbuorne Ltd (2006) HCA 35, a landmark case dealing with the interpretation of the frequently litigated general deduction provision in s 8-1 of ITAA 97 (formerly in s 51(1) of ITAA 1936.

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Author profiles

Teresa Dyson
Photo of author, Teresa DYSON Teresa Dyson is a professional company director who has enjoyed a long career as a tax adviser, previously as a tax partner at each of Ashurst and Deloitte and as a Consultant at McCullough Robertson. Now Teresa has a broad portfolio of directorships, including as a non-executive director and Audit & Risk Committee Chair of ASX-listed Seven West Media Ltd and Genex Power Ltd. Teresa is also a director of Energy Queensland Ltd, Energy Super, Power & Water Corporation (NT) and Deputy Chair of the Gold Coast Hospital & Health Board, and a member of the Foreign Investment Review Board, the Takeovers Panel and the National Housing Finance & Investment Corporation. Teresa is also a member of the boards of not-for-profit entities including UN Women National Committee Australia, Opera Queensland and Foundation for Alcohol Research & Education. Teresa has had a broad legal practice advising on taxation issues affecting infrastructure, financial structuring, social infrastructure and taxation law. Teresa has previously been Chair of the Board of Taxation and Chair of the Law Council of Australia, Business Law Section and was named Woman Lawyer of the Year in 2011 by the Women Lawyers Association of Queensland. - Current at 02 November 2018
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Dr Stephen Barkoczy
Stephen is a Professor, Faculty of Law, Monash University. - Current at 25 March 2015
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