Published on 25 Oct 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- deductibility under general principles
- application of specific anti-avoidance rules
- re-characterisation of funding under the debt /equity rules
- impact of the consolidation regime.
Stewart is a partner with Corrs Chambers Westgarth.
Current at 16 September 2005 Current at 22 September 2005