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  Miscellaneous 2003

Principles of Deductibility of Interest

Source: Victoria

Published Date: 12 Jun 2003

 
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.

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Author(s)

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Principles of Deductibility of Interest

Author(s): Michelle Gordon
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  • Published By: Michelle Gordon
  • Published On:12 Jun 2003
  • Took place at:Park Hyatt, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2003

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