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Contentious Deductions Case Studies

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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, cross-border investment, 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 26 June 2019
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This was presented at SA Tax Intensive Seminar .

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Individual sessions

CGT and Demerger Relief for Corporate Reconstructions

Author(s):  Peter POULOS

Materials from this session:

Contentious Deductions

Author(s):  Michael BUTLER

Materials from this session:

Value Shifting

Author(s):  John TUCKER

Materials from this session:

Further details about this event:

 

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