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Allowable Deductions: What Was Old is New: Spriggs & Riddell v Commissioner of Taxation

Published on 21 Jul 2009 | Took place at Taxation Institute of Australia, Melbourne , VIC

This event covered the latest developments about longstanding and important issues about deductibility that are relevant to day to day practice.

In Spriggs v Federal Commissioner of Taxation and Riddell v Federal Commissioner of Taxation, the High Court of Australia continues its recent consideration of allowable deductions following its decisions in Payne and Day.

This event explained the decision and its ramifications.

Individual sessions

Spriggs v Commissioner of Taxation, Riddell v Commissioner of Taxation - “Not a moment too soon”

Author(s):  David WOOD

This paper covers the decision and its ramifications. Specifics covered include:

  • relevant facts
  • history of the matter
  • taxpayers conducted a business
  • deductibility under Section 8-1(1)(a)
  • deductibility under Section 8-1(1)(b)
  • significance of the Decision.
Materials from this session: