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FCT v Citylink Melbourne Pty Ltd presentation

Published on 28 Sep 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation presents Richard Norton's view of the case:

  • capital or revenue?
  • when is an expense incurred?
  • to what period is an expense properly referable?
  • when is there an enduring benefit?
  • deduct now, pay later?
  • when is a contingency a contingency?
  • will TOFA make a difference?

Author profile:

Richard Norton CTA
Richard has been a Partner at Norton & Smailes, Tax Lawyers, since 1994. Richard practises in the area of income tax, duties and other revenue law and provides advice to corporate clients, accounting firms and law firms. Richard has been involved in litigating various tax and duty cases in the SAT, Supreme Court, AAT, Federal Court and High Court and has delivered and authored numerous papers and articles for The Tax Institute, the Law Society WA and other professional organisations and publications. Current at 05 February 2016 Click here to expand/collapse more articles by Richard NORTON.
 
Individual sessions

FCT v Citylink Melbourne Ltd

Author(s):  Richard NORTON

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