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BR Pub 15/04 - BR Pub 15/09
  • Issued
    30 Apr 2015
  • Effective
    These rulings will apply for an indefinite period beginning on 24 May 2015.
  • Income tax - interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in a business or other income-earning activity

    The rulings consider interest deductibility when a partnership or taxpayer borrows funds which are used to replace and repay existing funding.

    Rulings:

    BR Pub 15/04

    BR Pub 15/05

    BR Pub 15/06

    BR Pub 15/07

    BR Pub 15/08

    BR Pub 15/09