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?
Current at 16 May 2011
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