Legislation

ITAA 1997 s of the interest incurred on the Protected Loan that is reasonably attributable to the cost of capital protection as determined in accordance with paragraph 17(b) or 17(ba) of this Ruling will be treated as having been incurred for a notional put option granted by UBS under the scheme under section 247-20

ATO documents that consider ITAA 1997 s of the interest incurred on the Protected Loan that is reasonably attributable to the cost of capital protection as determined in accordance with paragraph 17(b) or 17(ba) of this Ruling will be treated as having been incurred for a notional put option granted by UBS under the scheme under section 247-20