Private ruling: Application of division 832 of the Income Tax Assessment Act 1997 to loans
Date of advice: 25 November 2020
Published: January 2021


Relevant facts and circumstances: The taxpayer applied for a private ruling on the application of Division 832 of the ITAA 1997 in relation to interest payments on loans. A ruling was issued in respect of the relevant provisions.

Relevant legislative provisions: Income Tax Assessment Act 1997 Division 832