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Technical News: Cash or Accruals

Published on 01 Jun 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The issue for decision in Dormer v FC of T [2002] FCA 537, was whether a sole practitioner on a cash basis of accounting, who took in two other accountants to carry on the practice as a partnership which accounted on an accruals basis, was assessable on fees received after the partnership commenced that were referable to work performed as a sole practitioner.

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