When is Interest Deductible? More Complex Scenarios

Unpack more complex scenarios on interest deductibility including Div 7a, refinancing, related party arrangements and more!

In this session, we cover:

• Constructive Payment

• Related party borrowings – on lending

  • Total Holdings (Australia) Pty Ltd v FCT (1979)

  • Ure v FCT (1981)

  • TR 95/25

• On lending funds – discretionary trust

  • TD 2018/9

• Trust borrowings

  • TR 2005/12

• Thin Capitalisation

• Section 25-90 ITAA 1997

• Section 230-15 ITAA 1997

• Notional Interest

  • Division 815 – Transfer Pricing

  • Division 832 – Hybrid Mismatch Rules

• Foreign currency loans