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.
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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 |
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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% |
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