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BR Pub 12/01 - BR Pub 12/03
10 Apr 2012
an indefinite period beginning on the first day of the 2012/13 income year

Deductibility of break fees paid by a landlord to exit early from, or vary the interest rate of, a fixed interest rate loan, or to exit early from a fixed interest rate loan on sale of a rental property.

The rulings consider the deductibility of mortgage break fees landlords pay to exit early from fixed interest rate loans or vary interest rates.


BR Pub 12/01

BR Pub 12/02

BR Pub 12/03

Current status