Miscellaneous 2004

Tax Case: The deductibility of tax agent fees

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2004

The two related decisions, Bartlett v FC of T; Falcetta v FC of T 2003 ATC 4962; [2003] FCA 1125 should be of interest to most Institute members. Hill J of the Federal Court had to consider the operation of s 25-5 of the Income Tax Assessment Act 1997 as it applied before 22 December 1999 as the ATO wholly denied each of the taxpayers a deduction for fees incurred to a tax agent during the year ended 30 June 1999.

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Miscellaneous 2004

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