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Steele's case

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Published on 18 Mar 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation outlines Steel's case : the High Court decision; the two issues : was the interest expense an outgoing of a capital nature? if not, was the interest expense within the positive limb of 51(1)?; and asks what are the consequences of Steele?

Author profile

Carlo MORETTI
Carlo is a Senior Tax Partner in the Sydney office of Pitcher Partners. He has 20 years experience with a focus on Australian and international taxation for medium sized public listed companies and large private family groups. Carlo's extensive experience covers a wide range of industries including manufacturing, property development and management, IT software and service, telecommunications and private banking.
Current at 30 April 2004
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This was presented at Steele's case - the saga continues .

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Steele's case - the saga continues

Author(s):  Carlo MORETTI

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Steele's case - the saga continues

Author(s):  Rob O'CONNOR

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Steele in the High Court

Author(s):  Paul O'DONNELL

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