myIR, payments and more
Public rulings 2010
Interest deductibility - Roberts and Smith - Borrowing to replace and repay amounts invested in an income earning activity or business
Ruling Number: BR Pub 10/14 - 10/19
These six public rulings are a reissue of public rulings BR Pub 07/04 - 07/09. They address the deductibility of interest when borrowed funds replace funds invested in an income earning activity or business, and the original funds are repaid to the investor. The rulings are contained in a single document with a combined commentary.
Ruling applies from: 23 May 2010 to 23 May 2015
Provide feedback on this item ›
BR Pub 10/14 - 10/19 - PDF format (172kb | 40 pages)