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.