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15 Aug 07 Part IVA applied to Travel Vision Projects - Tolich

The Federal Court (Besanko J) has upheld the Commissioner's disallowance, as deductions, of non-cash outlays incurred by the taxpayers in relation to their investment in projects which were referred to collectively as the Travel Vision Projects. The Court held that the Commissioner was right to conclude that Part IVA of the ITAA 1936 applied to each of the projects: Tolich v FCT [2007] FCA 1195 (Federal Court, Besanko J, 10 August 2007).

For a copy of the decision, go here

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