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Deductibility of sports management fees… riddle solved?

Published on 01 Aug 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The High Court settled the question of the deductibility of management fees for professional sportspeople in Spriggs and Riddell. In so doing, it has reaffirmed some of its earlier approaches and updated the law on s 8-1 of the Income Tax Assessment Act 1997 (ITAA97) to account for its 2005 decision in Stone. This article examines the decision, these aspects and some of its implications.

Author profile:

David Babovic
David is a Barrister with Victorian Bar. He practises in taxation, constitutional and administrative law. David is also a sessional tutor in Taxation Law at the Melbourne Law School at The University of Melbourne. Current at 14 November 2011 Click here to expand/collapse more articles by David BABOVIC.
 
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