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Interest deductibility. Part 1

Published on 30 Apr 98 by THE TAX INSTITUTE

Topics covered include:
- when deductible
- new businesses
- characterisation
- apportionment of interest

Author profile

Justice Gaetano Pagone
The Hon. Tony Pagone was appointed to the Federal Court of Australia in June 2013. Prior to this appointment, he was a judge of the Trial Division and had been the judge in charge of the Commercial Court of the Supreme Court of Victoria. Justice Pagone graduated from Monash University in 1979 with a Bachelor of Laws and from Cambridge University with a Master of Laws (First Class Hons) in 1983. He was admitted as a practitioner in 1980 and signed the roll of counsel in 1985. Justice Pagone was appointed Queen’s Counsel for Victoria in 1996. During his career at the Bar, Justice Pagone practised widely in taxation law, commercial law, administrative law, constitution law, public and human rights law. He was also a part-time member of the Administrative Appeals Tribunal and Special Counsel to the Australian Taxation Office. In 2014, he obtained an LLD from the University of Melbourne for his contribution to scholarship in the field of anti-tax avoidance. He teaches regularly in tax in the University of Melbourne graduate program. - Current at 22 May 2017
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This was presented at 33rd South Australian State Convention .

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