Your shopping cart is empty
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 corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 22 February 2021
This was presented at SA Tax Intensive Seminar .
Get a 20% discount when you buy all the items from this event.
Individual sessions
CGT and Demerger Relief for Corporate Reconstructions
Author(s): Peter POULOSMaterials from this session:
-
insert_drive_file
Contentious Deductions
Author(s): Michael BUTLERMaterials from this session:
-
insert_drive_file
Value Shifting
Author(s): John TUCKERMaterials from this session:
-
insert_drive_file
Further details about this event:
Copyright Statement