Published on 02 May 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses interest deductibility, including: what the Courts and AAT have to say post-Steele's case, how far can you push the principle of Total Holdings, has Mrs Jones helped the defunct business, does Firth take the Commissioner forth, split loans - are they dead?
Nick is a Senior Tax Counsel with the ATO in Adelaide. As a member of the Tax Counsel Network he has
been involved with a wide variety of public rulings, litigation and tax law development work, including some
of the small business measures. He has specialised in R&D issues since 1998 and has practised in that
area to the present day. He has been an ATO member of the Tax Office's General Anti-avoidance Rules
Panel since 2007. Current at 12 September 2011
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