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XPTC and Commissioner of Taxation (Taxation) [2022] AATA 4147

TAXATION – INCOME TAX – review of objection decision – whether allowable deductions – fees paid in settlement of court proceedings – legal fees – whether settlement or legal fees incurred in gaining or producing assessable income – essential character of expenditure from practical business point of view – expenditure for multiple purposes – whether expenditure of a private or domestic nature – whether expenditure of a capital nature – decision varied.

Full decision here


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