Miscellaneous 2003

Interest Deductibility - What are the principles and have they changed? seminar

Source: Western Australia

Published Date: 19 Sep 2003

 

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This seminar paper covers the following topics:
- the characteristics of interest (revisited?)
- lessons from Broken Hill Pty Co Ltd
- 'use' as a required connection
- 'purpose' as a required connection
- does Spassked change the principle of Total Holdings?
- areas the Australian Taxation Office is currently focussing on
- proposed legislation affecting deductibility.

Details

  • Published On:19 Sep 2003
  • Took place at:City West Function Centre, West Perth

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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