LAWS6841: Tax of Business and Investment Income B (Comprehensive notes with case summaries)

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.