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  Miscellaneous 2022

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

Source: Western Australia

Published Date: 6 Apr 2022

 

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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
Materials from this session:

Author(s)

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2022

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