Legislation

ITAA 1997 s 820 is applied to determine the level of debt funding which is permitted - and to disallow the deductions (interest and other costs of borrowing) that an entity may claim apart from Division 820 (for example under section 8-1

ATO documents that consider ITAA 1997 s 820 is applied to determine the level of debt funding which is permitted - and to disallow the deductions (interest and other costs of borrowing) that an entity may claim apart from Division 820 (for example under section 8-1

2 documents

TR 2010/7currentTR · 2010

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions

TR 2009/D6 (Finalised)replacedTR · 2009

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees