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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 19 March 2015 Click here to expand/collapse more articles by Michael BUTLER.
 

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:

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