03 Sep 077 Decision Impact Statement - GuestThe ATO has published a Decision Impact Statement in relation to  FCA 193; 2007 ATC 4265;  FCA 412. The case concerned claims for interest accrued in 1998-2001 on a loan taken out in 1987 to invest in a blueberry growing project which ceased in 1991. The loan was fully recourse if two early repayments were not made on time. The Commissioner's appeal against the decision was discontinued.
For a copy of the Decision Impact Statement, go here