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Interest or deduction? paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Jun 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Are your funding costs deductible? This paper coveres how to ensure they are after the Economedes [2004] and Forrest [2010] decisions. Can you bank on getting a franking credit?

Topics covered include:

  • financing investments in shares, trusts, hybrid trust and direct assets
  • treating dividends as interest payments; franking credits; redeemable preference shares
  • ramifications of the Full Court’s decision in Mills v Commissioner of Taxation (re Perls V)
  • dividend access shares: high or low risk planning tools? What are the issues?

Author profile

Steven Grant CTA
Steve, from Merthyr Law, completed his Bachelor of Laws Degree at the Queensland Institute of Technology in 1986, a Masters of Laws from Sydney University in 1992, a Graduate Diploma in Applied Finance and Investments from the Securities Institute of Australia in 1996 and is an Associate of the Securities Institute. 2012 will mark Steve’s 30th year working in Brisbane’s legal service industry. Steve travels the eastern seaboard talking on asset protection and structures for family businesses. Merthyr Law has offices in Brisbane, Bundall & Lennox Head. - Current at 01 June 2012
Click here to expand/collapse more articles by Steven GRANT.

 

This was presented at 2012 Queensland Annual State Convention .

Get a 20% discount when you buy all the items from this event.

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Voluntary disclosure: Reasonably arguable position

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Part IVA - Grappling with the problem of 'purpose'

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From audit to litigation: Get in front

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A fresh look at year-end issues

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Interest or deduction?

Author(s):  Steven GRANT

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Tax free pensions: The fine print

Author(s):  Lyn FORMICA

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Judgement Day

Author(s):  Ross BURNS

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Dealing with Division 7A disasters

Author(s):  Paul SOKOLOWSKI,  Kaitilin LOWDON

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Further details about this event:

 

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