Concessions and Licences

Table of Contents

See Also

Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36

Before finding that the taxpayer’s expenditures for 10-year assignable gaming licences (“GMEs”), which it required in order to be permitted...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Contract Purchases or Prepayments 10-year gaming licences required to maintain existing gaming revenues were purchased on capital account 350
Tax Topics - Income Tax Act - Section 13 - Subsection 13(34) - Paragraph 13(34)(b) 10-year gaming licences required to maintain existing gaming revenues were not for goodwill 245
Tax Topics - General Concepts - Purpose/Intention purpose distinguished from motive 237

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