Description

Comprehensive notes prepared which include summaries of all key cases, tax rulings and legislation discussed in LAWS6841 Tax of Business and Investment Income B. Topics included: - Deductibility of interest - Interest substitutes and bad debts - Bad debt deduction - Sale of interest bearing securities - Debt defeasance - Commercial debt forgiveness and limited recourse debt - Div 243 - Limited recourse debt - Equipment leasing - Sale and lease back fixtures - Real estate development - Exploitation of real property - Lease incentives - Business expense (blackhole) rule - Tax accounting methods - Part IVA Achieved distinction for the subject. Sample notes only are provided for the first topic.


USYD

Semester 2, 2024


80 pages

35,948 words

$49.00

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