Interest deductibility: the saga continues

Dabner, Justin (1998) Interest deductibility: the saga continues. CCH Tax Week, 31 July 1998 (35). pp. 1-3.

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Abstract

[Extract] The rules relating to the deductibility of interest in Australia have long been contentious and unclear. The problem is that the underlying tests, namely the use to which the borrowed funds are put, the occasion or purpose of the borrowing and sometimes the motive for the borrowing, often tend to march in different directions depending upon the facts.

Item ID: 35325
Item Type: Article (Commentary)
ISSN: 1320-9426
Date Deposited: 03 Feb 2017 00:23
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
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