DET G12
Issued
21 Nov 1988

Accounting for a Financial Arrangement in the Absence of a Determination

This determination applies where a person is a holder or an issuer of financial arrangement and sections 64C(2) and 64C(3)(a) of the Act do not apply, and for financial reporting purposes the person does not report the amount of the income derived or expenditure incurred in respect of the financial arrangement.