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Contentious Deductions Case Studies
Published on 17 Oct 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
These case studies l consider recent developments and trends regarding the deductibility of:
- 'black-hole' and similar expenditure
- interest, including implications arising from Anovoy (interest on loan used to buy house for profit making purposes), Spassked (interest on loan to acquire shares in subsidiary company), Hart (split loan facilities), Firth (capital protected equity loan), Brown and Jones (cessation of a business)
- debt/equity
- foreign exchange losses
- sale and leaseback, and hire-purchase, expenditure.
Author profile
Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events. - Current at 12 April 2017
This was presented at SA Tax Intensive Seminar .
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Individual sessions
CGT and Demerger Relief for Corporate Reconstructions
Author(s): Peter POULOSMaterials from this session:
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Contentious Deductions
Author(s): Michael BUTLERMaterials from this session:
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Value Shifting
Author(s): John TUCKERMaterials from this session:
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