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  Miscellaneous 2003

Contentious Deductions Case Studies

Source: South Australia

Published Date: 17 Oct 2003

 

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These case studies l consider recent developments and trends regarding the deductibility of:
- 'black-hole' and similar expenditure
- interest, including implications arising from Anovoy (interest on loan used to buy house for profit making purposes), Spassked (interest on loan to acquire shares in subsidiary company), Hart (split loan facilities), Firth (capital protected equity loan), Brown and Jones (cessation of a business)
- debt/equity
- foreign exchange losses
- sale and leaseback, and hire-purchase, expenditure.
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Details

  • Published By: Michael Butler CTA
  • Published On:17 Oct 2003
  • Took place at:Whalers Inn Resort, Victor Harbor

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