Private ruling: Income tax - debt equity rules and application of Division 974
Date of advice: 7 March 2024
Published: 15 April 2024

Ruling: The Commissioner was asked a series of questions in relation to the application of subsection 974-15(1), section 974-20 and section 974-80 of the Income Tax Assessment Act 1997 , and Division 11A of the Income Tax Assessment Act 1936. | The Commissioner has ruled on each of these questions.