ITAA 1997 s 396

Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?

Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?

Income tax: is a cash collateralisation arrangement acceptable for parties entering into a Land Transport Facilities borrowings agreement?

Income tax: will a lender under a Land Transport Facilities borrowings agreement be denied deductions in respect of their own funding costs if they lend to the borrower at a lower rate of interest?