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Steele's case - a synopsis of the High Court decision

Published on 19 Mar 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics discussed include: whether interest incurred in purchasing an asset before it produces income is a capital nature; the status in Australia of the Privy Council Decision in the Hong Kong Case of Wharf properties; the status in Australia of the PNG Case of Travelodge; deductibility under the first positive limb of Section 51(1); why the High Court remitted Steele's case back to the AAT; implications for property developments; the Commissioner's likely attitude.

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Rob O'CONNOR

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Steele's Case - A synopsis of the High Court decision

Author(s):  Rob O'CONNOR

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