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TD 2022/8 - Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme

[2022] ATOTD TD2022/8

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.5, s8.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Healius Ltd	[2020] FCAFC 173; (2020) 281 FCR 57	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII		5
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398

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