TR 2005/12A1 - Addendum
Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries
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TR 2004/4 is amended as follows:
Omit the table; substitute:
|What this Ruling is about||1|
|Date of effect||3|
|Detailed contents list||89|
Omit '(the Act)'; substitute '(ITAA 1936)'.
Omit paragraph; substitute:
3. This Ruling applies to income years commencing both before and after its date of issue. However, this Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).
Omit the heading and paragraph.
Omit 'Act'; substitute 'ITAA 1936'.
Omit the word 'draft'.
TR 92/1; 92/20; TR 97/16
Omit 'Pt IVAAA'.
Commissioner of Taxation
22 March 2017
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