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Interest or deduction? paper

Published on 01 Jun 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Are your funding costs deductible? This paper coveres how to ensure they are after the Economedes [2004] and Forrest [2010] decisions. Can you bank on getting a franking credit?

Topics covered include:

  • financing investments in shares, trusts, hybrid trust and direct assets
  • treating dividends as interest payments; franking credits; redeemable preference shares
  • ramifications of the Full Court’s decision in Mills v Commissioner of Taxation (re Perls V)
  • dividend access shares: high or low risk planning tools? What are the issues?

Author profile:

Steven Grant CTA
Steve, from Merthyr Law, completed his Bachelor of Laws Degree at the Queensland Institute of Technology in 1986, a Masters of Laws from Sydney University in 1992, a Graduate Diploma in Applied Finance and Investments from the Securities Institute of Australia in 1996 and is an Associate of the Securities Institute. 2012 will mark Steve’s 30th year working in Brisbane’s legal service industry. Steve travels the eastern seaboard talking on asset protection and structures for family businesses. Merthyr Law has offices in Brisbane, Bundall & Lennox Head. Current at 01 June 2012 Click here to expand/collapse more articles by Steven GRANT.
 

This was presented at 2012 Queensland Annual State Convention.

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