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General principles of interest deductibility

Published on 15 Nov 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses the deductibility of interest for income tax purposes.

Author profiles:

Anthea MCKINNELL

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Anthony SMYTH

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This was presented at Are your interest deductions at risk ? - debt equity / thin capitalisation.

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Are your interest deductions at risk?

Author(s):  Mark MORRIS,  Martin WEBSTER,  Fiona CAMPBELL

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Are your interest deductions at risk?

Author(s):  Anthony SMYTH,  Anthea MCKINNELL

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