Skip to main content
shopping_cart

Your shopping cart is empty

19 Mar 12 Decision Impact Statement - Confidential

The ATO has issued a Decision Impact Statement in relation to the AAT decision in Confidential and FCT [2012] AATA 20; 2012 ATC 1-041. The case concerned whether the taxpayer's personal services entity incurred any outgoings in the 2004 and 2005 income years on software licence fees under s 8-1 of ITAA 1997.

The Decision Impact Statement states that the ATO accepts that it was reasonably open to the AAT on the evidence before it to find that the taxpayer had satisfied the burden of proving that the taxpayer's personal services entity had a presently existing liability to pay the licence fees, and that the fees had been paid to in the 2004 and 2005 income years.

 


Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To