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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.

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Hayden BENTLEY

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This was presented at Taxation Conference Series 1 .

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Trusts - where to from here

Author(s):  Harry M RIGNEY

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Interest deductibility

Author(s):  Hayden BENTLEY

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