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FCT v Citylink Melbourne Ltd – When is expenditure “incurred”?


The High Court’s recent decision examines when expenditure is considered to be “incurred” for deductibility purposes. This article looks at some of the implications of the court’s decision for future projects.

Author profiles

Timothy Hnativ CTA
Tim is at Tax Analyst with Deloitte Touche Tohmatsu Ltd. - Current at 01 December 2008
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Dr Keith Kendall CTA
Photo of author, Keith KENDALL Study Period 1 2017 CTA1 - Lecture Presenter - Lecture 1 - 6 (Face to Face class) and Lecture 1 - 6 (ShineWing class) Dr Keith Kendall is a Barrister at the Victorian Bar, specialising in all aspects of taxation law at both a Commonwealth and State level. Prior to coming to the Bar in 2011, he worked in the Tax Services Division of Deloitte in Melbourne for over 10 years. Keith's practice encompasses all aspects of the tax litigation process, including objections and settlement negotiations, as well as the provision of opinions. Until 2016, Keith was the co-ordinator of Tax Law programs at the School of Law at La Trobe University, where he was a Senior Lecturer. Keith is a regular presenter on a wide range of taxation topics. As well as being a member of the Victorian Bar, Keith has also been admitted as an interstate member to the South Australian Bar and the Queensland Bar. - Current at 26 June 2017
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