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Cross examination : warranty case warrants care

Publication date: 01 Dec 95 | Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: VOL 30 NO 6

Pages: 318-319

Abstract:
The decision in the New Zealand Mitsubishi Motors case is discussed. The case, heard by the Privy Council, held that a motor vehicle assembler and wholesaler was entitled in the year of sale to a deduction for an amount set aside in the company's accounts for warranty claims

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Author profile

Prof Richard Vann CTA
Richard Vann, CTA is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. Updated by Kathy Xu for 6th VIC Tax Forum - Current at 07 May 2018
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