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The deductibility of bad debts paper

Published on 24 Aug 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the statutory provisions
  • the bad debt claims the subject of the decisions in the BHPB case
  • possible consequence for the debtor where a debt is not repaid.

Author profile:

David BLOOM
David Bloom QC FTIA was admitted as a Solicitor of the Supreme Court of New South Wales in March 1972. He was called to the New South Wales Bar in August 1975 and became one of Her Majesty’s Counsel in 1987. David practices predominantly in the area of revenue law in which he is considered one of the most pre-eminent jurists in Australia. He is the most senior and experienced advocate in his field.
Current at 9 October 2008
Click here to expand/collapse more articles by David BLOOM.
 

This was presented at Preparing For Battle - Strategies and Outcomes in Tax Disputes .

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The deductibility of bad debts

Author(s):  David BLOOM

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The accountant's concession - time for a rethink?

Author(s):  Jerome TSE

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