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Apportionment issues, including business commencement and cessation seminar paper


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 is senior tax counsel with the Australian Taxation Office. A long time servant of the Commissioner, he acquired an Appeals Branch background before joining the Tax Counsel Network in the mid 90s. Along the way he has been involved in devising the early self assessment changes and in the development of the ill fated Tax Value Method. Martin is now the Senior Tax Counsel with national responsibility for CGT, and as such, has been the approving officer for most of the relevant Public Rulings and Tax Determinations that have been issued by the Commissioner over the last few years; assists in litigation and audit activities which involve significant CGT aspects; represents the ATO at meetings of the Losses and Capital Gains Tax Subcommittee of the National Tax Liaison Group; and works closely with the Losses and Capital Gains Tax Centre of Expertise. He is well placed to identify emerging CGT issues that will be of interest to practitioners.
Current at 26 June 2006 Current at 21 March 2013 Click here to expand/collapse more articles by Martin KEATING.


This was presented at Interest Deductibility .

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