Index to historic documents
Income Tax
1216820
Keywords: OB income, Offshore banking unit, Tax determination TD93/241
Short Summary: Whether any fee receivable constitutes assessable offshore banking income where an offsore banking unit sells down or disposes of its interest in a loan which originally qualified as an offshore banking activity.
File Reference: NAT 93/5604-5
Ruling Type: NO Taxation Ruling
Copy Available: Unedited
Original Office: National Office
Date Entered: 06/09/1994
Date Updated: 28/09/1994
Issue Date: 16/12/1993
Legislative References: 121EE(2)