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FCT v Citylink Melbourne Ltd – When is expenditure “incurred”?

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Published on 01 Oct 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The High Court’s recent decision examines when expenditure is considered to be “incurred” for deductibility purposes. This article looks at some of the implications of the court’s decision for future projects.

Author profiles

Timothy Hnativ CTA
Tim is at Tax Analyst with Deloitte Touche Tohmatsu Ltd. - Current at 01 December 2008
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Dr Keith Kendall CTA
Keith is a Tax Partner at Rigby Cooke Lawyers in Melbourne. Previously, he was a Barrister at the Victorian Bar for almost six years, specialising in all aspects of taxation law at both a Commonwealth and state level, providing opinions as well as handling all aspects of the tax litigation process, including objections and ruling applications. Prior to coming to the Bar in 2011, he worked in the Tax Services division of Deloitte in Melbourne for over 10 years. Until 2016, Keith was the coordinator of Tax Law programs at the School of Law at La Trobe University, where he was a Senior Lecturer. Updated by Kathy Xu for the New Member / Grandaunts Cocktail network events on 31 May 2018 - Current at 01 August 2018
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