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Interest Deductibility

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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 01 July 2015
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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 WIJN

Materials from this session:

Thin Capitalisation

Author(s):  Robert DEUTSCH

Materials from this session:

Case Study: Interest Deductibility

Author(s):  Peter MURRAY

Materials from this session:

Case Study: Interest Deductibility

Author(s):  Arlene MACDONALD

Materials from this session:

Part IVA Discussion Panel

Author(s):  Michael BERSTEN

Materials from this session:

The New Debt Equity Rules

Author(s):  Mark POOLE

Materials from this session:

Case Study: Thin Capitalisation

Author(s):  Simon Clark

Materials from this session:

Further details about this event:

 

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