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Tax cases: Deductions in context: are assignment fees revenue or capital in nature?

Published on 01 Nov 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

On 20 July 2007 the Federal Court of Australia allowed the appeal by Tyco Australia Pty Limited in the case of Tyco Australia Pty Limited v Commissioner of Taxation. The appeal concerned the decision of the Commissioner of Taxation to disallow deductions in relation to payments made by the taxpayer to its Authorised Dealers.

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Vanessa Ritzinger
Vanessa is a Lawyer in Madgwicks Revenue Group. - Current at 08 January 2013
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