Legislation

ITAA 1936 s 245-25 of Schedule 2C to the Income Tax Assessment Act 1936 (ITAA 1936) where interest paid in respect of the debt would be allowable as a deduction apart from the operation of section 82SA

ATO documents that consider ITAA 1936 s 245-25 of Schedule 2C to the Income Tax Assessment Act 1936 (ITAA 1936) where interest paid in respect of the debt would be allowable as a deduction apart from the operation of section 82SA