Your shopping cart is empty

17 Dec 099 Interaction of s 25-90 ITAA 1997 and s 23AJ ITAA 1936 - TD 2009/21

This final Taxation Determination was issued on 16 December 2009. It was previously released in draft form as TD 2009/D8. Its full title is "Income tax: to obtain a deduction under s 25-90 of ITAA 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which s 23AJ of ITAA 1936 applies in the same income year as that in which the cost is incurred?" The answer given is No.

For a copy of TD 2009/21, go here


Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To