Published on 01 Aug 98
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The author examines recent decisions on the assessability of lease incentives as a marked retreat from Cooling's case and the Commissioner's proposition in IT 2637
Dr Justin Dabner CTA
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia. Current at 01 April 2016
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