Legislation

ITAA 1997 s 247 ignores any amount which is not in substance for capital protection or interest, in calculating the cost of capital protection (subsection 247-20(3)

ATO documents that consider ITAA 1997 s 247 ignores any amount which is not in substance for capital protection or interest, in calculating the cost of capital protection (subsection 247-20(3)

2 documents

PR 2008/58currentPR · 2008

Income tax: tax consequences of investing in MQ Listed Protected Loan

PR 2009/32currentPR · 2009

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - June 2009 Offer