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TD 2002/23 - Income tax: Is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the internet marketing expenses scheme described in Taxpayer Alert 2002/1?

[2002] ATOTD 23

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s177C, s177D
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Howland-Rose v Commissioner of Taxation	[2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206	Federal Court of Australia	Australia - Commonwealth	circa 2002	AustLII		30
Lau v Commissioner of Taxation (Cth)	(1984) 54 ALR 167; (1984) 15 ATR 932		Australia	circa 1984	LexisNexis AU		15
Vincent v Commissioner of Taxation (Cth)	(2002) 50 ATR 20		Australia	circa 2002	Legal Online / Westlaw		13
Richard Walter Pty Ltd v FCT	(1995) 31 ATR 95		Australia	circa 1995	Legal Online / Westlaw		11
Brand v Commissioner of Taxation (Cth)	(1995) 30 ATR 426		Australia	circa 1995	Legal Online / Westlaw		5

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