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This draft Taxation Determination was released on 16 September 2009 for public comment by 16 October 2009. 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/D8, go here


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