Interest expenses

Convertible Note

Interest expense: Funds Borrowed

Interest expenses - loan taken out after business ceased

Convertible Notes

Deductibility of interest on loan taken out to pay a tax debt

Timing of deductions for prepaid interest expenditure where the payment includes an amount in advance and an amount in arrears

Timing of deductions for prepaid interest on money borrowed to acquire instalment warrants over stapled securities

Division 240: deductibility of 'notional interest' to the notional buyer under a hire purchase agreement

Interest expense: Capital protected products without a separately identifiable put option entered into before 16 April 2003

Non-resident borrowings: apportionment of interest deduction

Deductibility of interest payments that are exempt from withholding tax

Deductibility of an amount to a resident taxpayer who has not deducted withholding tax on an amount paid to a non-resident

Deductibility of interest payments by a foreign resident to another foreign resident where no withholding tax has been deducted from the payments

Thin Capitalisation: exemption - special purpose entities

Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options

Securitisation Vehicle: financial institution - treatment of interest income and expenses

Deductibility of notional interest charged on an outstanding amount for the purchase of an underlying share that is the subject of an endowment warrant

Part IVA: multiple entry consolidated group - cancel tax benefit

Deductions: Internal estimates of notional funding cost

Deductibility of net amounts on borrowings