Published on 12 Jun 2003
| Took place at Park Hyatt, Melbourne
Significant recent cases post Steele's case (notably, Spassked, Firth and Hart) and important Government announcements prompt this timely re-focus on the character of interest and the criteria for its deductibility.
This seminar explored the latest cases and judicial exposition of the rules for deductibility of funding costs, taxation and product rulings, and legislation.
Topics covered include:
- the characteristics of interest (revisited)
- the required connection(s) for deductibility
- start-up, cessation and apportionment issues
- applying the rules to exotic instruments, capital protected loans and split loans.
The aim of the seminar was to rigorously analyse the principles of interest deductibility, with an
emphasis on real-time issues of current concern, and particularly their relevance to prepayments
of financing costs at year-end.
Get a 20% discount when you buy all the items from this event.