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Interest Expenditure: what it is and when is it deductible?

Published on 07 Aug 2002 | Took place at All Seasons Premier Menzies, Sydney, NSW

This presentation provides clear guidelines on what must be satisfied to ensure deductibility, including what is interest, interest paid after cessation of business and/or refinancing, apportionment (Firth), and impact of the debt/equity rules.

Individual sessions

Interest expenditure: what it is and when is it deductible?

Author(s):  Sue WILLIAMSON This powerpoint presentation provides clear guidelines on what must be satisfied to ensure deductibility, including what is interest, interest paid after cessation of business and/or refinancing, apportionment (Firth), and impact of the debt/equity rules.

Materials from this session: