Legislation

ITAA 1997 s of the term of the loan and a variable rate is applicable to the loan for all or part of the income year - the relevant rate is the average of the adjusted loan rates during the relevant part of the income year (subsections 247-20(5) and (5A)

ATO documents that consider ITAA 1997 s of the term of the loan and a variable rate is applicable to the loan for all or part of the income year - the relevant rate is the average of the adjusted loan rates during the relevant part of the income year (subsections 247-20(5) and (5A)