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Tax Case: Macquarie's Interest Deductibility Minefield

Published on 01 Nov 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Full Federal Court has upheld Hill J's decision at first instance in relation to the deductibility of interest payments on stapled securities. The majority did not, however, uphold Hill J's finding that even if the interest payments were deductible, Part IVA would have applied.

Author profile:

Marcus Ryan CTA
Marcus is a senior associate in the Tax Group of Ashurst, focusing on the Australian tax aspects of a wide range of corporate and financial arrangements. Marcus is a Chartered Tax Adviser, has worked in both the Perth and Sydney offices of Ashurst and has twelve years of experience in providing advice on both direct and indirect taxes to both Australian and foreign clients, across a number of industries sectors and government enterprises. Current at 11 March 2013 Click here to expand/collapse more articles by Marcus RYAN.
 
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