• What to read/do next

    More information

    • Debt and equity tests: overview
    • Debt and equity tests: guide to the debt and equity tests

    Primary legislative references

    • Division 974 of the ITAA 1997
    • New Business Tax System (Debt and Equity) Act 2001
    • Tax Laws Amendment (2004 Measures No. 6) Act 2005, and the explanatory memorandum and supplementary explanatory memorandum
    • Tax Laws Amendment (2005 Measures No. 5) Act 2005 and the explanatory memorandum

    Related press releases

    Date

    Number

    Title

    Location

    6 April 2004

    C020/04

    Business to have a say on tax treatment of 'at call' loans

    Former Minister for Revenue and Assistant Treasurer's website

    24 May 2004

    C045/04

    At call loans red tape to be cut for small business

    Former Minister for Revenue and Assistant Treasurer's website

    15 July 2005

    063

    At call loans to small business to be treated as debt

    Minister for Revenue and Assistant Treasurer's website

    9 December 2005

    103

    Changes to further improve tax system

    Minister for Revenue and Assistant Treasurer's website

      Last modified: 13 Feb 2006QC 18207