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Q & A: Funding discretionary trust distributions; Deductibility of interest


In our Q&A in the September 2003 edition of Taxation in Australia, Keith James and Graham Warren examined some of the practical issues emanating from the ATO's final ruling TR 2003/9 on the deductibility of interest on funds borrowed by trustees to pay out distributions.

Author profiles

Andrew O'Bryan CTA
Photo of author, Andrew O'BRYAN Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 years' experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the Australian Taxation Office. - Current at 30 August 2017
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Michael Parker CTA
Photo of author, Michael PARKER Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of the small business CGT Concessions. He is a regular presenter for The Tax Institute. - Current at 30 August 2017
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