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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.

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Marcus RYAN

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