Miscellaneous 2006

Tax Case: Management fee held deductible: BCD Technologies Pty Ltd v Commissioner of Taxation

Source: Taxation In Australia Journal Article

Published Date: 1 Jun 2006

The Administrative Appeals Tribunal recently handed down its decision in BCD Technologies Pty Ltd v Commissioner of Taxation. This case dealt with the deductibility of a $1.165m commitment to pay management fees by a taxpayer to a related company, despite the taxpayer only paying a portion of the management fees in the income year concerned and not executing a written contract for the provision of the services until the following income year.

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  • Published By: Julie Ling
  • Published On:1 Jun 2006

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Miscellaneous 2006

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