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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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:
May be releasedNOTICE 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
ISSN 1038 - 8982
Related Rulings/Determinations:
TD 2001/19
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