Interest deductibility: Brown's case - a dialogue with the ATO

Dabner, Justin (1999) Interest deductibility: Brown's case - a dialogue with the ATO. The Tax Specialist, 3 (2). pp. 101-105.

[img] PDF (Published Version) - Published Version
Restricted to Repository staff only

View at Publisher Website: http://search.informit.com.au/fullText;d...
 
4


Abstract

In June this year, the full Federal Court in commissioner of Taxation v Brown [1999] FCA 721 (3 June 1999) held that interest on a loan taken out for business purposes remained deductible notwithstanding the cessation of the business.

Item ID: 32881
Item Type: Article (Scholarly Work)
ISSN: 1329-1203
Date Deposited: 01 Dec 2017 03:14
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
Downloads: Total: 4
More Statistics

Actions (Repository Staff Only)

Item Control Page Item Control Page