Published on 08 Jun 99
by QUEENSLAND DIVISION, THE TAX INSTITUTE
There have been many recent developments concerning the deductibility of interest. In this seminar, I will be covering the topics listed below.1.When is interest deductible2.Borrowings by partnerships, companies and trusts following the Roberts and Smith case 3.Borrowings where the business has ceased or the asset has been sold 4.The deductibility of interest incurred prior to income being earned - Steele's case 5.Linked or split loans6.Line of credit and redraw facilities.
Current at 24 May 2009
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