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21 Feb 13 Addendum to TD 2009/21 (debt interest deduction)

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.


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