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Case study: Hong Kong 'Flu

Published on 01 Jun 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Details the recent Privy Council judgment, Wharf Properties Limited v Commissioner of Inland Revenue, handed down on 27 January 1997 and its implications for the deductibility of interest incurred in the construction phase of developments that then become income-producing property

Author profiles

Simon Clark CTA
Simon is a Director of Greenwoods & Freehills Pty Limited. Simon is involved in providing day to day and transactional, income tax and GST advice mainly in the funds management sector. He has also been extensively involved in assessing the implications of tax reform on clients including involvement in lobbying on the Australian REIT rules, the MIT provisions and various current Board of Tax reviews. Simon is a member of the Property Council’s National Tax Group and the ICAA Tax Technical Committee. He sits on a number of consultative committees including those dealing with Tax Treaties and Finance and Investments - Current at 30 August 2017
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Simon Clark CTA
Simon is a Director of Greenwoods & Freehills Pty Limited. Simon is involved in providing day to day and transactional, income tax and GST advice mainly in the funds management sector. He has also been extensively involved in assessing the implications of tax reform on clients including involvement in lobbying on the Australian REIT rules, the MIT provisions and various current Board of Tax reviews. Simon is a member of the Property Council’s National Tax Group and the ICAA Tax Technical Committee. He sits on a number of consultative committees including those dealing with Tax Treaties and Finance and Investments - Current at 30 August 2017
Click here to expand/collapse more articles by GREENWOOD & FREEHILLS.
Robert Allerdice
Photo of author, Robert Allerdice - Current at 12 April 2011
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