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19 Jun 08 Deductibility of legal expenses - special leave granted in Day

On 13 June 2008, the High Court (Kirby, Heydon and Kiefel JJ) granted the Commissioner special leave to appeal from the decision of the Full Federal Court in FCT v  Day  [2007] FCAFC 193 (21 December 2007). The Full Federal Court (Spender and Edmonds JJ, Dowsett J dissenting) allowed the taxpayer's appeal from the decision of Emmett J, who had held that legal expenses incurred by the taxpayer (a Customs officer) in defending 2 of 3 sets of disciplinary charges were not deductible.

For a copy of the High Court transcript of the special leave application, go here

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