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.
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