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  Miscellaneous 1999

Tax cases: deductibility of payments": guarantee an advantage of a capital kind

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 1999

 
The basic question is whether the outgoing is one that relates to This article examines the business structure, when it will ordinarily be capital, or whether it relates to the business operation, when it will ordinarily be revenue, as illustrated in the Bell and Moir case.
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