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Apportionment issues, including business commencement and cessation presentation

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

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

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
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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

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