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Interest deductibility presentation

Member Price: Free
Non Member Price: $15.00

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 21 Aug 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation:

  • provides an overview of the general principles relating to interest deductibility, including an analysis of key cases and practical examples
  • discusses interest deductibility in the context of the new debt/equity rules in Division 974
  • discusses interest deductibility in the context of the transfer pricing regime as set out in Division 13.

Author profiles

Helen Fisher
Helen is a partner at Deloitte with over 14 years experience, specialising in providing tax consulting services to Financial Services Industry clients. She advises listed and multinational clients on various aspects of Australian taxation law, including structured finance transactions, hybrid instruments, foreign hybrids, TOFA, structuring of global investment funds, corporate restructures, and international tax matters. - Current at 04 November 2010
Neil Ward
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and infrastructure transactions. - Current at 06 May 2009
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Michael Jenkins CTA
Michael Jenkins, CTA, is an EY transfer pricing partner based in Melbourne. He has worked in the field of transfer pricing since the 1990s. His transfer pricing expertise includes dispute resolution while in practice; and as the leader of the ATO’s APA/MAP unit and Australian competent authority. He was heavily involved in the development of Australia’s transfer pricing rules (Division 815) and was an Australian delegate to the OECD’s transfer pricing working party (WP6) 2010-2018. - Current at 04 June 2025
Click here to expand/collapse more articles by Michael JENKINS.
Natalie Wellard
Natalie is an Analyst, National Tax at Deloitte. - Current at 21 August 2008

 

Individual sessions

The fundamentals of interest deductibility

Author(s):  Helen FISHER,  Neil WARD,  Michael JENKINS,  Natalie WELLARD

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