This paper covers:
- deductibility under section 8-1 and specific provisions - capital or revenue
- impact of the new “blackhole” expenditure rules
- inclusion of legal costs in the CGT cost base - ATO ID 2006/179
- recent cases.
Source: National
Published Date: 16 Mar 2007
This paper covers:
More by Richard Norton
Legal Privilege - the principles, the problems, the practice - Paper 17 Jun 2021
Legal Privilege - the principles, the problems, the practice - Audio 17 Jun 2021
Legal Privilege - the principles, the problems, the practice - Video 17 Jun 2021
Legal Privilege - the principles, the problems, the practice - Presentation 20 May 2021
Shifting the playing field? - Paper 31 Mar 2011
The small business CGT concessions in 2010 - Paper 14 Aug 2009
The small business CGT concessions in 2010 - Presentation 14 Aug 2009
Income tax assessments: Features, consequences and issues papers - Paper 28 Aug 2008
Income tax assessments - Presentation 28 Aug 2008
Tax issues with legal costs - Presentation 16 Mar 2007
Individual Session
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags