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.
Current at 25 June 2009
Click here to expand/collapse more articles by Graham TAYLOR.