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Steele's Case and Thin Capitalisation

Published on 26 Aug 97 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered inlcude:
- Appeals, Tax Office rulings, background
- Steele's Case - facts and findings
- Wharf Properties case
- Review - other cases on interest deductibility

Author profile:

Brian Lawrence
Brian Lawrence FTIA is a Partner with PricewaterhouseCoopers. He has specialised in corporate tax for over 20 years and has been involved in many corporate activities including mergers, acquisitions and Initial Public Offerings. Main client responsibilities include property companies, property trusts, property developers, banks, financial institutions and funds management activities. Clients include major Australian corporate groups. Brian has extensive experience advising on real estate tax matters including IPOs for a significant number of listed property trusts and property syndicates, sale and leasebacks and the establishment of numerous funds and stapled structures. He also has extensive experience in performing tax due diligence work on acquisitions. Current at 27 August 2008 Click here to expand/collapse more articles by Brian LAWRENCE.
 

This was presented at Equity v Debt - Interest Deductibility and Steele's Case.

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New Franking Credit Measures

Author(s):  Steve FORD

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Steele's Case and Thin Capialisation

Author(s):  Brian LAWRENCE

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