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St George Bank Ltd and the cost of structured capital paper


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:

Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute.
Current at 11 April 2007 Current at 23 October 2007 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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