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Apportionment issues, including business commencement and cessation seminar paper

Published on 12 Jun 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- comparing Ure, Ilbery, Firth and Hart
- when is it too soon to claim a deduction?...Anovoy and Steele
- when is too late to claim a deduction?...Brown and Jones.

Please note that this paper was also presented at the Interest Deductibility seminar held in Perth on 19 September 2003.

Author profile:

Martin Keating
Martin in the early part of his career at the Australian Taxation Office, served as an auditor, then an Appeals officer, finishing his time at Cannington Office as Head of Appeals. Soon after he joined the Tax Counsel Network, this being the area from which he has now retired nearly 20 years later. In these capacities he has assisted officers at interviews and otherwise on countless occasions, including dealings ranging from those with individuals through to those involving the most sophisticated professional advisers. Current at 16 November 2012 Click here to expand/collapse more articles by Martin KEATING.
 

This was presented at Interest Deductibility.

Get a 20% discount when you buy all the items from this event.

Individual sessions

What are the principles and have they changed?

Author(s):  Robert K O'CONNOR QC

Materials from this session:



Further details about this event:

 

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