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Tax Case: When is a Seminar not a Seminar?

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) [2003] 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.

Author profile:

Anita YUEN


 
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