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Fundamentals of interest deductibility paper

Published on 16 Jul 08 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is interest? (BHP Co and the debt/equity provisions)
  • is it too soon? (Steele's case)
  • is it too late? (Brown's case)
  • purpose/use (Macquarie Finance and St George' cases)
  • refinancing (Smith & Roberts' case)
  • derivation of income (Total Holdings and Spassked).

Author profile:

Christopher Knott
Christopher works for Fox Tucker Lawyers. Current at 01 June 2011 Click here to expand/collapse more articles by Christopher KNOTT.
 

This was presented at Interested in Interest?.

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