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Interest: a critical analysis

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Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses interest, with a focus on: understanding the character of interest, determining deductibility with recent cases on re-commencement interest, post cessation interest, apportionment of interest, and signposts - impact of the new debt/equity rules.

Author profile

Sue Williamson CTA-Life
Sue leads the Holding Redlich Melbourne Tax Risk Management and Disputes practice. She advises clients on tax risk management including tax governance and ensuring that clients have sufficient evidence to defend their positions. She has acted in various AAT, Federal Court, High Court and Supreme Court tax cases. Sue is also an accredited mediator and has assisted clients in resolving disputes using various ADR mechanisms. Sue was the President of The Tax Institute in 2008, has been a member of several advisory boards, has participated in many consultative forums and lectures in the University of Melbourne Masters of Law program. - Current at 16 June 2022
Click here to expand/collapse more articles by Sue WILLIAMSON.

 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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