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Spriggs v Commissioner of Taxation, Riddell v Commissioner of Taxation - “Not a moment too soon” paper

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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 21 Jul 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the decision and its ramifications. Specifics covered include:

  • relevant facts
  • history of the matter
  • taxpayers conducted a business
  • deductibility under Section 8-1(1)(a)
  • deductibility under Section 8-1(1)(b)
  • significance of the Decision.

Author profile

David Wood CTA
David is a Tax Partner in the Melbourne office of King & Wood Mallesons. He has more than 38 years’ experience in providing tax advice and conducts a varied practice which covers all aspects of revenue law. David has particular experience in advising on financial services and financial transactions, including innovative financial products, derivatives, securitisations and infrastructure projects. David also advises on mergers and acquisitions, international taxation, tax audits, the conduct of tax litigation, stamp duty and GST. - Current at 30 November 2020
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Spriggs v Commissioner of Taxation, Riddell v Commissioner of Taxation - “Not a moment too soon”

Author(s):  David WOOD

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