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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