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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)

Individual Session

Principles of Deductibility of Interest

Author(s): Michelle Gordon
Materials from this session:

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Details

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

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