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