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Deductibility of franchise fees

Publication date: 01 Nov 97 | Source: AUSTRALIAN ACCOUNTANT

Issue: Vol 67 No 10

Pages: pp 70-74

This article discusses the United Energy case seeking the deductibility of franchise fees; AAT case 12194 on waiter's clothing; the definition of assessment; Deluxe Red and Yellow Cabs; Tax agent audits; and the deductibility of payroll tax.

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Author profile

Robert Richards
Robert practices as a solicitor specialising in providing revenue, trust, superannuation and corporate law advice to high net worth individuals, corporations, accountants, other solicitors and the bar. He is regularly involved in the carriage of tax litigation involving matters heard by the High Court (for example the Bamford matter), the Federal Court, and the Administrative Appeals Tribunal. Prior to practising as a solicitor he was a partner of an international firm of accountants. - Current at 23 October 2013
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