Miscellaneous 2008

Fundamentals of interest deductibility

Source: South Australia

Published Date: 16 Jul 2008

 

This presentation covers:

  • what is interest? (BHP Co and the debt/equity provisions)
  • is it too soon? (Steele's case)
  • is it too late? (Brown's case)
  • purpose/use (Macquarie Finance and St George' cases)
  • refinancing (Smith & Roberts' case)
  • derivation of income (Total Holdings and Spassked).

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Individual Session

Fundamentals of interest deductibility

Author(s): Christopher Knott

Details

  • Published By: Christopher Knott
  • Published On:16 Jul 2008
  • Took place at:Holiday Inn, Adelaide

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 2008

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