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This draft Taxation Determination was released on 19 November 2008 for public comment by 19 December 2008. Its full title is "Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower and others?" The answer given is No.

For a copy of TD 2008/D16, go here.

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