Public rulings 2007
Interest deductibility - Roberts and Smith - borrowing to replace and repay amounts invested in an income earning activity or business
Ruling Number: BR Pub 07/04-07/09
These rulings express the Commissioner's view of the principles relating to interest deductibility in the Australian Full Federal Court decision in FC of T v Roberts; FC of T v Smith 92 ATC 4.
Ruling applies from: the period beginning on 22 May 2007 and ending on 22 May 2010.
BR Pub 07/04-07/09 - RTF format (284kb | 36 pages)
BR Pub 07/04-07/09 - PDF format (269kb | 36 pages)
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Other rulings this year
- BR Pub 07/03 - Legal services provided to non-residents relating to transactions involving land in New Zealand
- BR Pub 07/01 - Forestry rights - secondhand goods GST input tax deduction
- BR Pub 07/02 - Federal Insurance Contributions Act (FICA) - FBT liability
- BR Pub 07/10 - Netherlands social security pensions - taxation when the recipient is a New Zealand resident
- BR Pub 07/11 - GST - lottery operators and promoters
Date published: 23 May 2007
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