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Taxation Conference Series 1

Published on 21 Aug 2001 | Took place at Brisbane Hilton, Brisbane, QLD

This seminar discusses the requirements for the deductibility of interest expenses, and looks at the environment for trusts as business and investment vehicles.

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Individual sessions

Trusts - where to from here

Author(s):  Harry M RIGNEY This seminar paper looks to the environment for trusts as business and investment vehicles, in this post-Ralph era.

Materials from this session:

Interest deductibility

Author(s):  Hayden BENTLEY This seminar paper divides the nexus requirements of incurring interest expenditure and the gaining of assessable income in two parts, including: The determination of the use of the funds (including the tracing of the funds), and the required degree or connection of this determined use to any assessable income.

Materials from this session: