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19 Jun 07 Decision Impact Statement - Dram

The ATO has published a Decision Impact Statement in relation to the AAT decision in Dram Nominees Pty Ltd and FCT [2006] AATA 957. The case concerned the claim for interest deductions on loans obtained to finance expenditure on rented premises. There was not sufficient evidence to substantiate the nexus between the interest claimed and the rental income.

For a copy of the Decision Impact Statement, go here

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