Published on 19 Sep 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- the characteristics of interest (revisited?)
- lessons from Broken Hill Pty Co Ltd
- 'use' as a required connection
- 'purpose' as a required connection
- does Spassked change the principle of Total Holdings?
- areas the Australian Taxation Office is currently focussing on
- proposed legislation affecting deductibility.
Robert O'Connor QC FTI-Life
Robert is a barrister based in Francis Burt Chambers. Current at 08 August 2003
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.