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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:

Justice Michelle Gordon
The Hon. Justice Michelle Gordon was appointed to the Federal Court of Australia in April 2007. She graduated in law from the University of Western Australia in 1986. After completing her articles at Robinson Cox, Perth, she joined Arthur Robinson & Hedderwicks. She was appointed Senior Associate of that firm in July 1992. Later that year, she signed the roll of the Victorian Bar and was appointed Senior Counsel in 2003. As a member of Counsel, she practised extensively in State and Federal Courts and in the High Court principally in commercial, taxation, extradition and general civil matters. Current at 13 March 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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