Legislation

ITAA 1936 s 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 51AD

ATO documents that consider ITAA 1936 s 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 51AD

1 document

ATO ID 2003/273 (Withdrawn)withdrawnATO ID · 2003

Commercial debt forgiveness: commercial debt - 'exception provision' - section 51AD of the Income Tax Assessment Act 1936