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Interest Deductibility
Published on 23 Aug 01 by THE TAX INSTITUTE
This seminar papers discusses interest deductibility, with a focus on the following issues: What is debt as opposed to equity – the traditional approach; The critical tests in determining deductibility of interest; When does interest start and cease to be deductible?; Issues arising on intra group lending; The importance of purpose – do we need to now look at the advisor's role?
Author profile
John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. - Current at 30 March 2017
This was presented at 9th National Tax Intensive Retreat: "Funding Into The Future: Interest, Debt Equity & Thin Capitalisation" .
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Individual sessions
Interest Deductibility
Author(s): John W DE WIJNMaterials from this session:
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Thin Capitalisation
Author(s): Robert DEUTSCHMaterials from this session:
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Case Study: Interest Deductibility
Author(s): Peter MURRAYMaterials from this session:
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Case Study: Interest Deductibility
Author(s): Arlene MACDONALDMaterials from this session:
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Part IVA Discussion Panel
Author(s): Michael BERSTENMaterials from this session:
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The New Debt Equity Rules
Author(s): Mark POOLEMaterials from this session:
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Case Study: Thin Capitalisation
Author(s): Simon CLARKMaterials from this session:
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