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Spriggs v Commissioner of Taxation, Riddell v Commissioner of Taxation - “Not a moment too soon” paper

Published on 21 Jul 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the decision and its ramifications. Specifics covered include:

  • relevant facts
  • history of the matter
  • taxpayers conducted a business
  • deductibility under Section 8-1(1)(a)
  • deductibility under Section 8-1(1)(b)
  • significance of the Decision.

Author profile:

David Wood CTA
David, CTA, is a Tax Partner in the Melbourne office of King & Wood Mallesons. He has more than 34 years experience in providing tax advice and conducts a varied practice which covers all aspects of revenue law. David has particular experience in advising on financial services and financial transactions, including innovative financial products, derivatives, securitisations and infrastructure projects. David also advises on mergers and acquisitions, international taxation, tax audits, the conduct of tax litigation, stamp duty and GST. Current at 17 March 2016 Click here to expand/collapse more articles by David WOOD.
 
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