Recent Developments - Australia - Deductibility of Interest Payments on Subordinate Debt - In its recent decision in St George Ltd v. Commissioner of Taxation, the Federal Court of Australia held that payments made by the taxpayer pursuant to a subordinate debenture agreement were not deductible as expenses incurred because the outgoings were either capital or capital in nature. The Court ...
Year of publication: |
2008
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Authors: | Ciro, Tony |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 10.2008, 4, p. 153-156
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