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BR Pub 15/04 - BR Pub 15/09
30 Apr 2015
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.


BR Pub 15/04

BR Pub 15/05

BR Pub 15/06

BR Pub 15/07

BR Pub 15/08

BR Pub 15/09