Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- deductibility under section 8-1 and specific provisions - capital or revenue
- impact of the new “blackhole” expenditure rules
- inclusion of legal costs in the CGT cost base - ATO ID 2006/179
- recent cases.
Richard has been a Partner at Norton & Smailes, Tax Lawyers, since 1994. Richard practises in the area of income tax, duties and other revenue law and provides advice to corporate clients, accounting firms and law firms. Richard has been involved in litigating various tax and duty cases in the SAT, Supreme Court, AAT, Federal Court and High Court and has delivered and authored numerous papers and articles for The Tax Institute, the Law Society WA and other professional organisations and publications.
- Current at
26 May 2017