Index to historic documents

Income Tax

1013606

Keywords: Additional tax, Interest, Loans, Penalty Interest, Taxation Rulings No TR 93/7

Short Summary: Guidelines for determining whether a "penalty interest payment" is deductible under either subsection 51(1) section 67 or section 67A.

File Reference: BXH 0022 (TR 93/7)

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: 51(1), 67, 67A, Part IIIA