Published on 01 May 00
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Full Federal Court in Service v Commissioner of Taxation  FCA 188 (27 March 2000) held that a taxpayer was entitled to a deduction for fees paid to a company which he controlled. The fees related to directorships held by the taxpayer and these fees were paid by the taxpayer fo his family company. The article discusses earlier decisions of the AAT, and whether this case is a departure from ATO practice.