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.
"The Implications of Fletcher v FCT,"
Revenue Law Journal: Vol. 3
, Article 6.
Available at: http://epublications.bond.edu.au/rlj/vol3/iss1/6