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Interest: key practice issues paper

Published on 19 Jul 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Issues covered in this paper include:

  • the fundamental nature of interest
  • why interest is never 'capital'
  • when is interest too early?
  • what makes interest too late?
  • split and linked loans issues
  • capital protection issues.

Author profile:

Patrick C GALLAGHER
Patrick is a Taxation and Business Consultant and a Visiting Fellow at Macquarie University. He was previously Associate Professor in the School of Law at the University of Western Sydney. Before moving to UWS Patrick was with UNSW where he was one of the two people who conceived and created the Australian Taxation Studies program. At ATAX and since, Patrick has been active as a consultant on a number of practical taxation and governance projects involving industry and/or government both in Australia and overseas - in particular, China. He also possesses undergraduate degrees in accounting and law and Masters degrees in Law and Commerce. He is a Fellow of the Tax Institute and an active member of the NSW Education Committee.
Current at 26 June 2006
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This was presented at Secure Property Foundations.

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Interest: Key Practice Issues

Author(s):  Patrick C GALLAGHER

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Current tax policy - issues in real property

Author(s):  Peter ADAMS

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