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Tax case - Merrill Lynch International Australia Ltd v Commissioner of Taxation

Published on 01 Oct 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses the recent decision of Merrill Lynch International Australia Ltd v Commissioner of Taxation [2001] FCA 1127. This decision held that bonuses in the bonus pool of the taxpayer as at the end of the tax year were not deductible in that year since the bonuses were not incurred in that year.

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Annamaria CAREY
Current at 15 July 2009 Click here to expand/collapse more articles by Annamaria CAREY.
 

 

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