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It 2557 - Income Tax : Assessability Or Deductibility of an Amount in Respect of Accrued Leave Entitlement Taken Into Account in the Purchase Price of a Business

[1989] ATOITR IT2557

Australian Taxation Office

Australia - Commonwealth

24th August, 1989

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)	s2.5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII		103
Case 19	18 ATR 3099		Australia	circa 1988	Legal Online / Westlaw		1
8 Atr 3099	8 ATR 3099		Australia	circa 1988	Legal Online / Westlaw		1

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