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17 Jul 08 Interaction of Division 974 ITAA 1997 and Division 13 ITAA 1936 - TD 2008/20

This final Taxation Determination was issued on 16 July 2008. It was previously released in draft form as TD 2008/D3: see 2008 TAXVINE No 11 (16) (28 March 2008). Its full title is "Income tax: where a taxpayer has supplied or acquired property under an international agreement and that gives rise to a debt interest or an equity interest as defined for the purposes of Division 974 of ITAA 1997, does Division 974 bear upon the characterisation to be adopted for the purposes of the application of Division 13 of Part III of ITAA 1936 to the transaction?" The answer given is No.

For a copy of TD 2008/20, go here

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