Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2022

The Clough case - impact on taxpayer and where to from here

Source: Western Australia

Published Date: 6 Apr 2022

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

This video covers:
  • The impact of the case on concepts of nexus and purpose
  • Whether there is a trend of the courts narrowing the scope of section 8-1? Or is the decision of narrow application based on its facts?
  • What the decision means for taxpayers seeking to evidence a material deduction under section 8-1
  • Whether it could be assumed that a deduction over 5 years under section 40-880 would be available, given this wasn't considered by the Court?

Individual Session

The Clough case - impact on taxpayer and where to from here

Author(s): Fiona Beckett-Cooper , Mathew Chamberlain CTA
Materials from this session:

Author(s)

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. 

Copyright Statement

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

Miscellaneous 2022

Share this page