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St George Bank Ltd and the cost of structured capital paper

Published on 11 Feb 10 by NATIONAL DIVISION, THE TAX INSTITUTE

The St George Bank case raised some fundamental questions about the relationship between capital and income expenditures. This paper covers:

  • "incurred in gaining"
  • "of capital, or of a capital nature"
  • Macquarie finance
  • St George Bank
  • loan capital cases
  • significance of the St George Bank case.

 

Author profile:

Author Photo - Anthony Slater CTA
Anthony Slater CTA
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. Current at 21 October 2016 Click here to expand/collapse more articles by AH (Tony) SLATER.
 

This was presented at 2010 Financial Services Taxation Conference.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Preference shares and nonshare equity

Author(s):  Monica JORDAN

Materials from this session:


St George Bank case update

Author(s):  Deborah HASTINGS

Materials from this session:









Tax accounting issues affecting the financial services industry

Author(s):  David L WILLIAMS,  Stef MASON

Materials from this session:


Division 230 and equity interests

Author(s):  Euan CAMPBELL

Materials from this session:

Division 974 and limited recourse debt

Author(s):  Euan CAMPBELL

Materials from this session:


Paragraph 177EA(17)(ga)

Author(s):  Peter WALMSLEY

Materials from this session:

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