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Interested in Interest?

Published on 16 Jul 2008 | Took place at Holiday Inn, Adelaide , SA

Most practitioners believe they have a good handle on the principles of interest deductibility. However, many developments have occurred in this area since landmark court cases were decided and it’s easy to take for granted that you’ve got it covered. With interest rates on the rise, is the potential cost to you or your client more than you think if the interest deduction isn’t secure?

This event revisited the principles determined in various key court cases on interest deductibility and addressed developments since they were handed down which have contributed to shaping the tax laws. Also, the practical application of these laws in relation to financing various investment and business structures was discussed.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Fundamentals of interest deductibility

Author(s):  Christopher KNOTT

This paper covers:

  • what is interest? (BHP Co and the debt/equity provisions)
  • is it too soon? (Steele's case)
  • is it too late? (Brown's case)
  • purpose/use (Macquarie Finance and St George' cases)
  • refinancing (Smith & Roberts' case)
  • derivation of income (Total Holdings and Spassked).
Materials from this session:

Financing business structures

Author(s):  Terry LEWIS

This paper covers: 

  • Financing companies:
    • dividend payments and share buy-backs
    • Division 7A
    • debt vs equity.
  • Financing trusts:
    • repayment of beneficiary entitlements and credit loans
    • corporate beneficiaries
    • hybrid trusts.
Materials from this session: