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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
Current at 22 May 2009 Click here to expand/collapse more articles by Steven GRANT.
 

 

This was presented at 2012 Queensland Annual State Convention .

Get a 20% discount when you buy all the items from this event.

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