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Tax cases: J & G Knowles & Associates Pty Ltd v FCT: the test for FBT purposes

Published on 01 May 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The judgment in this case suggests that the Full Federal Court regards the nexus tests as basically the same for income tax and FBT

Author profiles:

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 
Terri GALLAGHER

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