15 Oct 099 Can Part IVA apply to an asymmetric swap scheme? - TD 2009/D12
This draft Taxation Determination was released on 14 October for public comment by 13 November 2009. Its full title is "Income tax: can Part IVA of ITAA 1936 apply to an asymmetric swap scheme?" The answer given is Yes.
For a copy of TD 2009/D12, go here