Published on 12 Sep 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses interest, with a focus on: understanding the character of interest, determining deductibility with recent cases on re-commencement interest, post cessation interest, apportionment of interest, and signposts - impact of the new debt/equity rules.
Sue Williamson, CTA (Life), is a partner at EY specialising in tax controversy. Sue has worked in tax for more than 25 years, including roles in major law firms and executive roles within the firms in which she has been a partner. Sue was the President of The Tax Institute in 2008, has been a member of several advisory boards, has participated in many consultative forums and lectures in the University of Melbourne Masters of Law program. Sue was a member of the instructing solicitor team working on the Placer Dome litigation.
- Current at
12 April 2019