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Interest deductibility

Published on 21 Aug 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper divides the nexus requirements of incurring interest expenditure and the gaining of assessable income in two parts, including: The determination of the use of the funds (including the tracing of the funds), and the required degree or connection of this determined use to any assessable income.

Author profile:

Hayden Bentley CTA
Hayden is a partner at McCullough Robertson, acting for corporate groups, both listed and privately held, and high net worth individuals on a range of structuring and taxation issues. He has advised on complex tax audits and disputes with the Australian Taxation Office (ATO) on issues such as Division 7A and private company loans, tax consolidation and cross-border restructures. Current at 16 December 2015 Click here to expand/collapse more articles by Hayden BENTLEY.
 

This was presented at Taxation Conference Series 1.

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Author(s):  Harry M RIGNEY

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Interest deductibility

Author(s):  Hayden BENTLEY

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