TD 2004/36 - Income tax: consolidation: can the head Co of a consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed before consolidation and on-lent interest-free to a subsidiary member of the consolidated group?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
9 Atr 885	9 ATR 885		Australia		Legal Online / Westlaw		27

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