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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
David is a Partner in the Melbourne office of Mallesons Stephen Jaques where he advises on all aspects of direct and indirect taxation. David conducts a varied practice which covers all aspects of revenue law. In particular, he advises on the taxation aspects of financing transactions, international taxation matters, capital gains tax, general corporate taxation and the taxation aspects of dealing in intellectual property as well as sales tax, payroll tax and land taxes. David also advises regularly upon the GST and stamp duty aspects of financing and general commercial transactions in both Victoria and other States and Territories of Australia.
Current at 18 December 2007 Current at 18 December 2007 Click here to expand/collapse more articles by David WOOD.
 

 

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