BR Pub 07/04 - BR Pub 07/09
Issued
22 May 2007
Effective 
the period beginning on 22 May 2007 and ending on 22 May 2010.

Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business

The rulings discuss the CIR's view of interest deductibility in the Australian decision FCT v Roberts. Rulings apply 22 May 2007 to 22 May 2010.

Rulings:

BR Pub 07/04

BR Pub 07/05

BR Pub 07/06

BR Pub 07/07

BR Pub 07/08

BR Pub 07/09

Current status