Published on 01 Mar 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The two related decisions, Bartlett v FC of T;
Falcetta v FC of T 2003 ATC 4962;  FCA 1125 should be of interest to most Institute members. Hill J of the Federal Court had to consider the operation of s 25-5 of the Income Tax Assessment Act 1997 as it applied before 22 December 1999 as the ATO wholly denied each of the taxpayers a deduction for fees incurred to a tax agent during the year ended 30 June 1999.
Current at 25 June 2009
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