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  2002

Technical News: Cash or Accruals

Source: Taxation In Australia Journal Article

Published Date: 1 Jun 2002

 
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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  • Published On:1 Jun 2002

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