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Deductions

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Published on 10 Sep 98 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper provides both a review of recent deduction cases involving capital/revenue distinction, and an anaylsis of key tests which need to be considered in determining whether a payment is deductible under section 8-1 of the 1997 Act.

Author profile

John de Wijn KC CTA - Life
John de Wijn KC AM, CTA (Life), specialises in revenue law, with a particular emphasis on taxation law and stamp duty. John was called to the Bar in 1984, after practising as a solicitor for 9 years. He took silk in 1997. John is regularly consulted by large corporations and the Australian Taxation Office seeking advice on the intersection of revenue law and commercial practices. John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from 2002. He was president of the Taxation Institute in 2005. John has also been a member of the Taxation Committee of the Law Council. - Current at 17 April 2025
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This was presented at 37th Annual Victorian State Convention - "Changing Tides " .

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