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Interest deductibility

Member Price: $57.00
Non Member Price: $75.00

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Published on 21 Aug 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper divides the nexus requirements of incurring interest expenditure and the gaining of assessable income in two parts, including: The determination of the use of the funds (including the tracing of the funds), and the required degree or connection of this determined use to any assessable income.

Author profile

Hayden Bentley
Hayden Bentley is Chief Tax Counsel at Macpherson Kelley, acting for corporate groups, and high net worth individuals on a range of structuring and taxation issues. He has advised on the tax consolidation rules since their introduction over 20 years ago, and has a particular focus on advising privately owned groups on restructuring to enter the tax consolidation regime, and managing the potential adverse tax consequences of doing so. - Current at 10 January 2024
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This was presented at Taxation Conference Series 1 .

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Trusts - where to from here

Author(s):  Harry M RIGNEY

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Interest deductibility

Author(s):  Hayden BENTLEY

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