An extraordinary concept of ordinary income? The significance of FCT v Montgomery on what is income according to ordinary concepts

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dc.contributor.authorCarbone, D.
dc.date.issued2010
dc.description.abstractFCT v Montgomery is regarded as an authority on whether a specific type of receipt - a lease incentive – is ‘income according to ordinary concepts’. However, the case has significance beyond the issue of whether lease incentives are ordinary income. This article analyses the reasoning in Montgomery and discusses the subsequent cases in which it has been considered.
dc.identifier.citationRevenue Law Journal, 2010; 20(1):1-36
dc.identifier.issn1034-7747
dc.identifier.urihttp://hdl.handle.net/2440/63392
dc.language.isoen
dc.publisherBond University, Taxation & Corporate Research Centre
dc.rightsThis Journal Article is brought to you by the Faculty of Law at ePublications@bond. For more information, please contact Bond University's Repository Coordinator.
dc.source.urihttp://epublications.bond.edu.au/rlj/vol20/iss1/
dc.subjectFCT v Montgomery
dc.subjectordinary income
dc.titleAn extraordinary concept of ordinary income? The significance of FCT v Montgomery on what is income according to ordinary concepts
dc.typeJournal article
pubs.publication-statusPublished

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