Published on 01 Oct 03
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Interest is so often an expense incurred by taxpayers, yet many issues still arise about its deductibility despite decades of case law. This article examines the implications from this case law and draws attention to issues that remain.
Prof Gordon Cooper CTA Life
Professor Cooper is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition. Current at 11 March 2016
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