Published on 12 Jun 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation outlines the principles and recent changes. Topics covered include:
- the characteristics of interest (revisited?)
- lessons from Broken Hill Pty Co Ltd
- 'use' as a required connection
- 'purpose' as a required connection
- whether Spassked changes the principle of Total Holdings
- areas of current ATO focus
- proposed legislation affecting deductibility.
Current at 17 April 2013
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