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).
Current at 29 August 2011
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