Interest expenses

Deduction: interest expense to fund general reserve liquid assets

Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest?

Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower and others?

Income tax: will interest on a full recourse loan be denied deductibility as a consequence of Division 247 of the Income Tax Assessment Act 1997 where that loan is used to prepay interest on another loan which is a capital protected borrowing?

Income tax: must a loan which is evidenced, acknowledged or created by a convertible note have a specified maturity date for the note to come within section 82SA of the Income Tax Assessment Act 1936?

Income tax: is that part of the total cost incurred by Company A in acquiring shares in a third unrelated company from Company B under an underwriting agreement, and claimed as interest by Company A, deductible under section 8-1 of the Income Tax Assessment Act 1997 if: (a) company A treated the shares acquired as being on capital account; and (b) the underwriting agreement provided that the total acquisition cost was to include an amount expressed to be interest in relation to the period during which the agreement was current?

Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities

Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

Income tax: application of the Rule of 78 or other methods in calculating the interest component of instalments paid under a fixed term loan or extended credit transaction.

Income tax: basis of assessment of interest derived and incurred by financial institutions

Income tax: basis of assessment of income derived from securities purchased and sold cum interest

Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith

Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities