Taxation Determination

TD 2001/19ER - Erratum

Income tax: Interest paid by a company on bearer debentures: for the purposes of paragraph 126(1)(e) of the Income Tax Assessment Act 1936 does the term 'holder of the debenture' mean the person in possession of the debenture?

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FOI status:

May be released

NOTICE OF ERRATUM

At Previous draft, insert:

Previously released in draft form as TD 2001/D5.

Commissioner of Taxation
15 August 2001

References

ATO references:
NO T2001/11348

Related Rulings/Determinations:

TD 2001/19