Skip to main content
shopping_cart

Your shopping cart is empty

17 Jul 14 Div 7A benchmark interest rate for 2014-15 - TD 2014/20

On 16 July 2014, the ATO issued Taxation Determination TD 2014/20 entitled "Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2014 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?"

It was not previously released in draft form.

The benchmark interest rate for the purposes of ss 109N and 109E of ITAA36 for the year of income that commenced on 1 July 2014 is 5.95% per annum.


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