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03 Sep 077 Decision Impact Statement - Guest

The ATO has published a Decision Impact Statement in relation to [2007] FCA 193; 2007 ATC 4265; [2007] 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

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