Published on 01 Mar 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Federal Court's judgment in Amway of Australia v Commissioner of Taxation (No 2)  FCA 1533 (19 December 2003) provided the first judicial analysis on what
constitutes non-deductible entertainment under the former s51AE in the Income Tax Assessment Act 1936 ('1936 Act') since its introduction in 1985.
Current at 19 November 2004