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
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BR Pub 10/14 - 10/19 - RTF format (396kb | 40 pages)
BR Pub 10/14 - 10/19 - PDF format (172kb | 40 pages)
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Other rulings this year
- BR Pub 10/01 - 10/05 - Australian source income earned by Australian limited partnership and foreign tax credits / Distributions made by Australian limited partnership and foreign tax credits / Distributions made by Australian unit trust to Australian limited partnership and foreign tax credits / Franked dividend received by Australian limited partnership and foreign tax credits / Tax paid by an Australian limited partnership as a "head company" and foreign tax credits
- BR Pub 10/10 - 10/13 - Local authority rates apportionments on property transactions where the rates have been paid beyond settlement or are in arrears - goods and services tax implications for vendor and purchaser
- BR Pub 10/20 - Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan on sale of rental property
- BR Pub 10/21 - Interest repayments required as a result of the early repayment of a financial arrangement - deductibility
- BR Pub 10/06 - Meaning of "anything occurring on liquidation" when a company requests removal from the register of companies
- BR Pub 10/07 - 10/08 - Commissions received by life agents on their own policies and those of associated persons - income tax implications / Discounted premiums on life insurances policies provided to life agents and associated persons - fringe benefit tax implications
- BR Pub 10/09 - Legal services provided to non-residents relating to transactions involving land in New Zealand
Date published: 28 Oct 2010
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