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Steele's case

Published on 18 Mar 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation outlines Steel's case : the High Court decision; the two issues : was the interest expense an outgoing of a capital nature? if not, was the interest expense within the positive limb of 51(1)?; and asks what are the consequences of Steele?

Author profile:

Carlo MORETTI
Carlo is a Senior Tax Partner in the Sydney office of Pitcher Partners. He has 20 years experience with a focus on Australian and international taxation for medium sized public listed companies and large private family groups. Carlo's extensive experience covers a wide range of industries including manufacturing, property development and management, IT software and service, telecommunications and private banking.
Current at 30 April 2004 Current at 19 November 2004 Click here to expand/collapse more articles by Carlo MORETTI.
 

 

This was presented at Steele's case - the saga continues .

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Individual sessions


Steele in the High Court

Author(s):  Paul O'DONNELL

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