Page 43 - P6 Slide Taxation - Lecture Day 6 - Groups, Interest And Practice Questions
P. 43

Introduction










                                          Financial instruments








                                   Interest-bearing instruments





                                          When will interest be

                                             taxed/deductible





                                 s24J(2) – deduction of interest






                              s24J(3) – inclusion of interest in GI





                                       s11A – pre-trade interest
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