Level:Advanced   Points: 0

Justice Richard Edmonds
Federal Court of Australia

This seminar will look at recent cases from both the High Court and the Federal Court concerning the deductibility of expenditure pursuant to section 8 (1) of the Income Tax Assessment Act 1997 (Cth). Have any new trends emerged?

Cases to be considered include:

• Steele v Deputy Commissioner of Taxation [1999] HCA 7
• Commissioner of Taxation v Payne [2001] HCA 3
• Commissioner of Taxation v Day [2008] HCA 53
• Commissioner of Taxation v Malouf [2009] FCAFC 44
• St George Bank Limited v Commissioner of Taxation [2009] FCAFC 62
• Spriggs v Commissioner of Taxation; Riddell v Commissioner of Taxation [2009] HCA 22

  Chair: William Onishi
  Solicitor, Gibsons Lawyers and Member NSW Young Lawyers Business Law Committee