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Tax cases: taxpayer allowed a deduction for fees paid to family company

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Published on 01 May 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Full Federal Court in Service v Commissioner of Taxation [2000] FCA 188 (27 March 2000) held that a taxpayer was entitled to a deduction for fees paid to a company which he controlled. The fees related to directorships held by the taxpayer and these fees were paid by the taxpayer fo his family company. The article discusses earlier decisions of the AAT, and whether this case is a departure from ATO practice.

Author profile

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. - Current at 18 May 2004
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