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General principles relating to the deductibility of interest paper

Published on 16 Feb 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Over the years, there have been many significant cases that have considered how the general deduction provision deals with interest expenditure. This paper discusses these cases in the context of a series of general propositions.

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Dr Stephen Barkoczy
Stephen is a Professor, Faculty of Law, Monash University. Current at 25 March 2015 Click here to expand/collapse more articles by Stephen BARKOCZY.
 

This was presented at Loans and Financial Arrangements: Principles, Problems and Practical Examples.

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