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Deductions

Published on 10 Sep 98 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper provides both a review of recent deduction cases involving capital/revenue distinction, and an anaylsis of key tests which need to be considered in determining whether a payment is deductible under section 8-1 of the 1997 Act.

Author profile:

Author Photo - John De Wijn QC CTA - Life
John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. Current at 01 July 2015 Click here to expand/collapse more articles by John W DE WIJN.
 

This was presented at 37th Annual Victorian State Convention - "Changing Tides ".

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