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Tax issues with legal costs paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 16 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

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.

Author profile

Richard Norton CTA
Richard is a Legal Practitioner Director with Deloitte Legal in Perth. He practises in the area of income tax, duties and other revenue law and provides advice to corporate clients, private clients, accounting firms and law firms. Richard has been involved in litigating various tax and duty cases in the SAT, Supreme Court, AAT, Federal Court and High Court. He is a former State Chairman and national councillor of the Tax Institute and holds a Meritorious Service Award from the WA Division. He has delivered and authored numerous papers and articles for the Tax Institute, the Law Society of WA and other professional organisations and publications. - Current at 11 June 2021
Click here to expand/collapse more articles by Richard NORTON.

 

This was presented at 22nd National Convention: Tackling Tax .

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