Miscellaneous 2000

Tax cases: taxpayer allowed a deduction for fees paid to family company

Source: Taxation In Australia Journal Article

Published Date: 1 May 2000

The Full Federal Court in Service v Commissioner of Taxation [2000] 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.

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Miscellaneous 2000

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