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

The rulings look at borrowing to replace and repay amounts invested in an income earning activity or business. Rulings apply from 23 May 2010 to 23 May 2015.

Rulings:

BR Pub 10/14

BR Pub 10/15

BR Pub 10/16

BR Pub 10/17

BR Pub 10/18

BR Pub 10/19