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BR Pub 09/09 - BR Pub 09/10
Issued
16 Dec 2009
Effective
1 April 2008 to 31 March 2012

Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan

The rulings consider the deductibility of a break fee paid by a landlord to exit early from or vary the interest rate of a fixed interest rate loan.

Rulings:

BR Pub 09/09

BR Pub 09/010

Current status
Reissued: see BR Pub 12/01-12/03