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Interest Deductibility - What are the principles and have they changed? seminar paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 19 Sep 03 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- the characteristics of interest (revisited?)
- lessons from Broken Hill Pty Co Ltd
- 'use' as a required connection
- 'purpose' as a required connection
- does Spassked change the principle of Total Holdings?
- areas the Australian Taxation Office is currently focussing on
- proposed legislation affecting deductibility.

Author profile

Robert O'Connor QC FTI-Life
Robert is a barrister based in Francis Burt Chambers. - Current at 08 August 2003
Click here to expand/collapse more articles by Robert K O'CONNOR QC.

 

This was presented at Interest Deductibility .

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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

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Applying the Principles to Exotic Instruments

Author(s):  Michael SELTH

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