- base case
- will interest be deductible
- debt test
- thin capitalisation: Div 820
- transfer pricing
- anti-avoidance - miscellaneous issues
- limitations on TR95/25
- distribution sourced in intra-group sale
- new s254T of Corporations Act.
Source: Victoria
Published Date: 17 Nov 2010
More by Cameron Rider
Valuations: Key legal principles and recent case law - Presentation 17 May 2018
Tax & intellectual property - Presentation 12 Apr 2016
Bonus: Australian Taxation Office round table - Video 02 Mar 2016
Income tax case update - Paper 13 Feb 2013
Income tax case update - Presentation 13 Feb 2013
Cases update - Presentation 15 Feb 2012
Debt which does not generate assessable income - Presentation 07 Oct 2010
Using contract law to manage capital gains tax exposures - Paper 03 Mar 2010
Using contract law to manage capital gains tax exposures - Presentation 03 Mar 2010
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags