INTEREST DEDUCTIBILITY – AUSTRALIA AND CANADA COMPARED Dr Justin Dabner
EDITORIAL Associate Professor Stephen Barkoczy
DISTINGUISHING BETWEEN INCOME AND CAPITAL RECEIPTS – A SEARCH FOR PRINCIPLE Michael Flynn
THE 45 DAY HOLDING PERIOD RULE – THE ULTIMATE WALNUT CRUSHER Mark J Laurie, Liam Collins and John Murton
THE END OF REDEEMABLE PREFERENCE SHARES Tim Neilson