Public rulings 2009
Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan
Ruling Number: BR Pub 09/09 and 09/10
These two public rulings consider the deductibility of a break fee paid by a landlord to a lender to exit early from, or vary the interest rate of, a fixed interest rate loan. The rulings have been combined in a single document with a joint commentary.
Ruling applies from: 1 April 2008 to 31 March 2012
BR Pub 09/09 and 09/10 - RTF format (176kb | 14 pages)
BR Pub 09/09 and 09/10 - PDF format (90kb | 14 pages)
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Other rulings this year
- BR Pub 09/01 - Payments made by parents of guardians or students to state schools - GST treatment
- BR Pub 09/02 - Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
- BR Pub 09/03 - Charitable organisations and fringe benefit tax
- BR Pub 09/04 and BR Pub 09/05 - Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits
- BR Pub 09/06 - Lease surrender payments received by a landlord - income tax treatment
- BR Pub 09/07 - Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
- BR Pub 09/08 - "Cost price of the vehicle" - meaning of the term for fringe benefit tax purposes
Date published: 17 Dec 2009
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