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Tax Case: Bank takes tax hit on income securities

Published on 01 Nov 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Federal Court has held that 'interest' payable on notes issued by the taxpayer which were stapled to preference shares issued by Macquarie Bank Limited was not deductible under s 8-1 of the Income Tax Assessment Act 1997.

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Toby EGGLESTON

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