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Interest expenditure: what it is and when is it deductible?

Published on 07 Aug 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation provides clear guidelines on what must be satisfied to ensure deductibility, including what is interest, interest paid after cessation of business and/or refinancing, apportionment (Firth), and impact of the debt/equity rules.

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Sue Williamson CTA-Life
Sue leads EY's Melbourne Tax Controversy practice. She has acted in various AAT, Federal Court, High Court and Supreme Court cases relating to various Commonwealth and state taxes, and has advised clients on a broad range of taxation issues including income tax, GST and PRRT. Sue is also an accredited mediator and has assisted clients in resolving disputes using various alternative dispute resolution mechanisms. Sue is a member of the ATO Dispute Resolution Committee and is a former president of The Tax Institute. Current at 23 June 2016 Click here to expand/collapse more articles by Sue WILLIAMSON.
 
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Interest expenditure: what it is and when is it deductible?

Author(s):  Sue WILLIAMSON

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