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Interest deductibility presentation

Published on 21 Aug 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation:

  • provides an overview of the general principles relating to interest deductibility, including an analysis of key cases and practical examples
  • discusses interest deductibility in the context of the new debt/equity rules in Division 974
  • discusses interest deductibility in the context of the transfer pricing regime as set out in Division 13.

Author profiles

Michael Jenkins CTA
Michael joined the EY transfer pricing practice in November 2018 as an Associate Partner. Immediately prior to joining EY, Mr Jenkins was an Assistant Commissioner in the ATO, holding the position of the ATO’s Chief Economist and leader of the ATO’s APA/MAP unit, responsible for Australia’s competent authority program. Mr Jenkins has more than 20 years specialist experience in transfer pricing, and while at the ATO was heavily involved in the re-write of Australia’s transfer pricing rules (enacted 2013). He was also an Australian delegate to the OECD’s Working Party 6 on transfer pricing matters 2010-2018. - Current at 04 September 2019
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Neil Ward
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and infrastructure transactions. - Current at 06 May 2009
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Helen Fisher
Helen is a partner at Deloitte with over 14 years experience, specialising in providing tax consulting services to Financial Services Industry clients. She advises listed and multinational clients on various aspects of Australian taxation law, including structured finance transactions, hybrid instruments, foreign hybrids, TOFA, structuring of global investment funds, corporate restructures, and international tax matters. - Current at 04 November 2010
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Natalie Wellard
Natalie is an Analyst, National Tax at Deloitte. - Current at 21 August 2008
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Individual sessions

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