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Interest: a critical analysis

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.

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Sue WILLIAMSON
Current at 04 May 2011 Click here to expand/collapse more articles by Sue WILLIAMSON.
 

 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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