Case study: Hong Kong 'Flu

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Publication date: 01 Jun 97

Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Abstract:
Details the recent Privy Council judgment, Wharf Properties Limited v Commissioner of Inland Revenue, handed down on 27 January 1997 and its implications for the deductibility of interest incurred in the construction phase of developments that then become income-producing property

Author profiles:

Simon Clark
Simon is a Director of Greenwoods & Freehills Pty Limited. Simon is involved in providing day to day and transactional, income tax and GST advice mainly in the funds management sector. He has also been extensively involved in assessing the implications of tax reform on clients including involvement in lobbying on the Australian REIT rules, the MIT provisions and various current Board of Tax reviews. Simon is a member of the Property Council’s National Tax Group and the ICAA Tax Technical Committee. He sits on a number of consultative committees including those dealing with Tax Treaties and Finance and Investments
Current at 08 July 2011
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GREENWOOD & FREEHILLS

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Author Photo - Robert Allerdice CTA
Robert Allerdice CTA
Robert has tax experience spanning 33 years, and is currently The Tax Institute's Tax Consultant. In this role, Robert edits TAXVINE, The Tax Institute's weekly email newsletter, and reviews all articles for publication in two of The Tax Institute's journals, Taxation in Australia and the Tax Specialist. Robert also assists in The Tax Institute's Structured Education program, filling the roles of Advanced Tax Convenor and Applied Tax Convenor. Robert was admitted as a solicitor of the NSW Supreme Court in 1974 and practised as a tax lawyer from 1978 to 1993. He then accepted positions as Senior Lecturer, firstly with ATAX at the University of New South Wales, and then at the Law School at the University of Sydney. Robert joined The Tax Institute in June 2000.
Current at 01 February 2012
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