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Principles of Deductibility of Interest seminar paper

Published on 12 Jun 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper outlines the principles and recent changes. Topics covered include:
- the characteristics of interest (revisited?)
- lessons from Broken Hill Pty Co Ltd
- 'use' as a required connection
- 'purpose' as a required connection
- whether Spassked changes the principle of Total Holdings
- areas of current ATO focus
- proposed legislation affecting deductibility.

Author profile:

Michelle GORDON
Current at 17 April 2013 Click here to expand/collapse more articles by Michelle GORDON.
 

 

This was presented at Interest Deductibility .

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Individual sessions

Apportionment issues

Author(s):  Martin KEATING

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