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Steele's case - a synopsis of the High Court decision

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 19 Mar 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics discussed include: whether interest incurred in purchasing an asset before it produces income is a capital nature; the status in Australia of the Privy Council Decision in the Hong Kong Case of Wharf properties; the status in Australia of the PNG Case of Travelodge; deductibility under the first positive limb of Section 51(1); why the High Court remitted Steele's case back to the AAT; implications for property developments; the Commissioner's likely attitude.

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Rob O'CONNOR
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Steele's Case - A synopsis of the High Court decision

Author(s):  Rob O'CONNOR

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