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Interest deductibility. Part 1
Published on 30 Apr 98 by THE TAX INSTITUTE
Topics covered include:
- when deductible
- new businesses
- characterisation
- apportionment of interest
Author profile
Justice Gaetano Pagone
Tony has returned to practice as a barrister, after retiring from the Federal Court of Australia where he had been the national co-ordinating judge of the Taxation National Practice Area. Before his appointment to the Federal Court he was a judge of the trial division of the Supreme Court of Victoria and had been the judge in charge of the Commercial Court of that Court. He practised widely in taxation law, commercial law, administrative law, constitution law, public and human rights law during his career at the Bar. He was also Special Counsel to the Australian Taxation Office between 2002 and 2004. He is a professorial fellow of the Melbourne Law School and lectures in several post-graduate courses at the Melbourne Law School and from time to time in the Law Faculty at Monash University. He was the President of the International Association of Judges from October 2018 to September 2021 and had been on the board of the International Association of Tax Judges. - Current at 17 November 2021
This was presented at 33rd South Australian State Convention .
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Individual sessions
Interest deductibility
Author(s): Des MALONEYMaterials from this session:
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The commercial side of the Internet
Author(s): Christine CUMBERFORDMaterials from this session:
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Part IVA - Q & A
Author(s): Des MALONEY, Greg MAY, Alice MCCLEARY, Terry MURPHYMaterials from this session:
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Small Business rollover and excemption
Author(s): Tim SANDOWMaterials from this session:
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The Arm's Length Test
Author(s): Terry MURPHYMaterials from this session:
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Primary Production Investments
Author(s): John RAWSONMaterials from this session:
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The Reform Proposal for Taxation of Trusts
Author(s): Ken SCHURGOTTMaterials from this session:
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DIY Superannuation
Author(s): Alex WONGMaterials from this session:
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Eucalypt Plantation Investment
Author(s): Neville HILLMaterials from this session:
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Alienation of Income - The Conflicting Views
Author(s): Michael FOXMaterials from this session:
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Offshore Investment
Author(s): Con TRAGAKISMaterials from this session:
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Superannuation - choice of fund
Author(s): Suzanne MACKENZIEMaterials from this session:
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Warrents - Maximising Gains / Minimising Losses
Author(s): Guy COLLISONMaterials from this session:
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Section 108 - the new Regime
Author(s): Arlene MACDONALD, Malcolm WRIGHTMaterials from this session:
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