Tax in review: Split link

Member Price: $22.00
Non Member Price: $28.00

shopping_cart Add to cart

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 Jul 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Users of linked or split loans may be left dangling by the Commissioner's misapplication of Part IVA. Chris Bevan discusses the split loan issue and argues that the Commissioner's conclusion that there is a tax benefit for the entirety of the interest accrual is simply wrong.

Author profile

Christopher Bevan

Chris is a Barrister Wentworth Chambers. - Current at 06 August 2018

More by Christopher J BEVAN

Case note: renunciation of beneficial interests in trusts since FCT v Carter - 01-October-2022
A new approach to statutory interpretation by the Full Federal Court or merely a mistaken approach? - 01-February-2021
Difficulties in settling disputes with the Commissioner of Taxation - 01-July-2019
Is the deemed in-house asset rule unconstitutional? - 01-November-2018
An independent ATO appeals group is long overdue - 01-August-2018
The doctrine of novation of contractual rights - 01-June-2012
Merits review of state tax decisions by a court - 01-December-2011
Dominant purpose: The Holy Grail of tax advisers - 01-October-2011
Removal of the CGT trust cloning exemption - 01-March-2009
Recent developments in payroll tax and land tax paper - 29-March-2006
Reform of the taxation of foreign trusts in Australia and the US - a comparative analysis paper - 27-October-2005
GST on long-term non-reviewable contracts - unresolved transitional problems - 01-August-2005
Recent Developments in State Taxes seminar paper - 17-February-2004
Proposal to amend anti-avoidance rule: part IVA - 01-August-2000
Impact of the Review of Business Taxation Committee's proposal to amend the general anti-avoidance rule - 21-June-2000
Tax reform: Reform of business taxation: a traveller's guide through Stage 1 of the reforms. Part 2 - 01-May-2000
Tax law: ATO rulings: when can the Commissioner withdraw a private ruling? - 01-May-2000
TLIP: the new regime for company tax losses and capital losses - current year and earlier year losses and loss transfers - 08-October-1998
TLIP: the new regime for company tax losses and capital losses - current year and earlier year losses and loss transfers: workshop problems - 08-October-1998
TLIP: the impact of the new CGT regime on companies, company groups and shareholders - 08-October-1998
TLIP: the new regime for company tax losses and capital losses - current year and earlier year losses and loss transfers - 30-September-1998
This won't hurt a bit - 01-April-1998
Tax in review: Trusts - trash or treasure - 01-November-1997
Tax in review: Love's labour's lost - 01-August-1997

Click here to expand/collapse more articles by Christopher J BEVAN.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

Tax in review: Split link

Author profile

Christopher Bevan

More by Christopher J BEVAN

Copyright Statement

Copyright Statement

Explore

Membership

Social