Victory in Stone's case proves own goal for Commissioner in Spriggs and Riddell

Dabner, Justin (2009) Victory in Stone's case proves own goal for Commissioner in Spriggs and Riddell. CCH Tax Week, 28. pp. 1-5.

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Abstract

The High Court has recently held in the test cases of Spriggs v FC of T; Riddell v FC of T2009 ATC 20-109 that two professional footballers (AFL and NRL respectively) who paid fees to managers to negotiate player contracts, sponsorships and other income-earning activities on their behalf were entitled to claim those fees as deductions. In so doing the court overturned the Full Federal Court decision reported at 2008 ATC ~20-044 and restored the orders of Gordon] reported at 2007 ATC 5280 (Spriggs) and 2007 ATC 5293 (Riddell).

Item ID: 8836
Item Type: Article (Commentary)
Keywords: taxation; taxation law
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Date Deposited: 03 Jun 2010 00:01
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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