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Spriggs case : revisiting basic concepts of deductibility.

Publication date: 11 Sep 08 | Source: CCH TAX WEEK

Issue: Issue 36 2008

Pages: pp.1-6

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.

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Author profile

Dr Philip Bender ATI
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
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