Spriggs case : revisiting basic concepts of deductibility.
11 Sep 08 |
CCH TAX WEEK
Issue: Issue 36 2008
The deductibility of fees paid to a professional agent for negotiating a new playing contract for an AFL footballer was recently considered by the Full Federal Court in FC of T v Spriggs 2008 ATC 20-044. The decision examined the question of whether such fees were incurred at a point too soon before the income producing activities of the footballer to be deductible.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Philip is a barrister at the Victorian Bar practising in federal and state taxation and superannuation. He acts for both taxpayers and revenue authorities and has appeared in a number of leading cases in these fields. Philip is also the author of Bender’s Australian Stamp Duties, a book published by The Tax Institute dealing with stamp duty in all Australian jurisdictions.
- Current at
26 June 2019