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Tax cases: deductibility of payments": guarantee an advantage of a capital kind

Published on 01 Oct 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The basic question is whether the outgoing is one that relates to This article examines the business structure, when it will ordinarily be capital, or whether it relates to the business operation, when it will ordinarily be revenue, as illustrated in the Bell and Moir case.

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Chris COLLEY
Current at 06 March 2014 Click here to expand/collapse more articles by Chris COLLEY.
 
Annamaria CAREY
Current at 15 July 2009 Click here to expand/collapse more articles by Annamaria CAREY.

 

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