Published on 01 Dec 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Full Federal Court has allowed the taxpayer's appeal in C of T v Amway  FCAFC 273. The taxpayer, Amway, sold a variety of products directly to the public through a network of individuals who sold as its agents on a commission basis. The tax deductibility of expenditure incurred by Amway in conducting annual seminars for its distributors was in dispute. The income years 1989 to 1996 were involved.
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