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The SBT and agency law – is tax law an island?

Published on 01 Dec 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The same business test is one of the integrity provisions in the tax legislation designed to ensure that companies deduct prior year losses only in appropriate circumstances. The recent case of Lilyvale Hotel Pty Ltd v FCT considers whether the SBT’s operation is informed by the common law doctrine of agency.

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Tim HNATIV
Current at 09 June 2009 Click here to expand/collapse more articles by Tim HNATIV.
 
Author Photo - Keith KENDALL
Keith KENDALL

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