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Interest Deductibility

Member Price: $57.00
Non Member Price: $75.00

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Published on 23 Aug 01 by THE TAX INSTITUTE

This seminar papers discusses interest deductibility, with a focus on the following issues: What is debt as opposed to equity – the traditional approach; The critical tests in determining deductibility of interest; When does interest start and cease to be deductible?; Issues arising on intra group lending; The importance of purpose – do we need to now look at the advisor's role?

Author profile

John de Wijn KC CTA - Life
John de Wijn KC AM, CTA (Life), specialises in revenue law, with a particular emphasis on taxation law and stamp duty. John was called to the Bar in 1984, after practising as a solicitor for 9 years. He took silk in 1997. John is regularly consulted by large corporations and the Australian Taxation Office seeking advice on the intersection of revenue law and commercial practices. John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from 2002. He was president of the Taxation Institute in 2005. John has also been a member of the Taxation Committee of the Law Council. - Current at 17 April 2025
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This was presented at 9th National Tax Intensive Retreat: "Funding Into The Future: Interest, Debt Equity & Thin Capitalisation" .

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Individual sessions

Interest Deductibility

Author(s):  John W DE WIJN

Materials from this session:

Thin Capitalisation

Author(s):  Robert DEUTSCH

Materials from this session:

Case Study: Interest Deductibility

Author(s):  Peter MURRAY

Materials from this session:

Case Study: Interest Deductibility

Author(s):  Arlene MACDONALD

Materials from this session:

Part IVA Discussion Panel

Author(s):  Michael BERSTEN

Materials from this session:

The New Debt Equity Rules

Author(s):  Mark POOLE

Materials from this session:

Case Study: Thin Capitalisation

Author(s):  Simon Clark

Materials from this session:

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