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Apportionment issues, including business commencement and cessation seminar 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 12 Jun 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- comparing Ure, Ilbery, Firth and Hart
- when is it too soon to claim a deduction?...Anovoy and Steele
- when is too late to claim a deduction?...Brown and Jones.

Please note that this paper was also presented at the Interest Deductibility seminar held in Perth on 19 September 2003.

Author profile

Martin Keating
Martin, in the early part of his career at the Australian Taxation Office, served as an auditor, then an Appeals officer, finishing his time at Cannington Office as Head of Appeals. Soon after, he joined the Tax Counsel Network, from which he retired in 1992. In these capacities he has assisted officers at interviews and otherwise on countless occasions, including dealings ranging from those with individuals through to those involving the most sophisticated professional advisers. Since 2013 Martin has been employed as a Director at PwC, in an occasional capacity. - Current at 17 June 2019
Click here to expand/collapse more articles by Martin KEATING.

 

This was presented at Interest Deductibility .

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

Individual sessions

What are the principles and have they changed?

Author(s):  Robert K O'CONNOR QC

Materials from this session:

Apportionment Issues

Author(s):  Martin KEATING

Materials from this session:

Applying the Principles to Exotic Instruments

Author(s):  Michael SELTH

Materials from this session:

Further details about this event:

 

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