Index to historic documents
Income Tax
Keywords: Fringe benefits tax, Interest, Interest offset, Offset accounts, Taxation Ruling No TR 93/6
Short Summary: Loan account offset arrangements - outline of manner in which acceptable loan account offset arrangements usually operate and explanation of the limits on acceptable arrangements.
File Reference: 92/3058-1 (TR 93/6)
Ruling Type: NO Taxation Ruling
Copy Available: Unedited
Original Office: National Office
Date Entered: 16/08/1993
Date Updated: 07/09/1993
Issue Date: 18/03/1993
Legislative References: 19, 25, 177D, FBTAA16, FBTAA18