Home > Law > RLJ > Vol. 3 (1993) > Iss. 1
Article Title
Abstract
The main business deductions provision - s51 - continue to provoke plenty of reported litigation. The tests for deductibility imposed by the courts overlap and their application is difficult to predict. Fletcher v FCT adds complexity. Ms Khoo argues for a straightforward interpretation of this important provision.
Recommended Citation
Khoo, Evelyn
(1993)
"The Implications of Fletcher v FCT,"
Revenue Law Journal:
Vol. 3:
Iss.
1, Article 6.
Available at:
http://epublications.bond.edu.au/rlj/vol3/iss1/6
COinS
