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Claiming tax deductions after the business ceases

Publication date: 01 Feb 99 | Source: LAW INSTITUTE JOURNAL

Issue: Vol 73, No 2

Pages: pp.74-75

Abstract:
The ATO have always disallowed the claiming of deductions after a business has ceased on the 1935 case of Amalgamated Zinc (de Bavay's) Ltd v FCT. Recent cases have challenged this decision.

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Author profile

Robert Warnock CTA
Rob Warnock, CTA, is a Principal at Bernie O'Sullivan Lawyers, a boutique legal firm that advises accountants, business owners and individuals in the areas of taxation, superannuation and estate planning. Rob advises accountants and their clients in tax matters. His 30 plus years' experience in tax and related areas includes providing advice in relation to private business tax issues, tax disputes and trusts. - Current at 13 February 2019
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