Your shopping cart is empty

On 20 February 2013, the ATO issued the following addendum:

  • TD 2009/21A1 - 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?

It amends footnote 3 in Taxation Determination TD 2009/21 following the Full Federal Court decision in FCT v Noza Holdings Pty Ltd [2012] FCAFC 43.


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