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18 Feb 13 Decision Impact Statement - Bocaz

The ATO has issued a Decision Impact Statement in relation to the AAT decision in Bocaz and FCT [2012] AATA 847; 2012 ATC 10-286.

The case concerned whether a taxpayer's share of expenses in respect of a rental property tenanted to a relative were deductible. The AAT held that they were so deductible, as the rental arrangements were not non-commercial arrangements.

 


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