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Deductions

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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

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

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