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Partnerships: capital replacement borrowings

Published on 01 Feb 96 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Anthony Smyth considers the Commissioner's approach to the deductibility of interest on borrowings used to replace partnership capital, together with teh interpretation of the Roberts and Smith decision in Case 12/95 and the decisions in Yeung's Case and McDonald's Case.

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Anthony SYMTH
Current at 19 November 2004
 

 

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