CFM35300 - Loan relationships: connected companies and impairment: Contents

1. CFM35310

   Overview
2. CFM35320

   Basic rules
3. CFM35330

   Basic rules: example
4. CFM35340

   Basic rules: related transactions
5. CFM35350

   Basic rules: related transactions: examples
6. CFM35360

   Creditors: cessation of connection
7. CFM35370

   Creditors: exceptions from the restrictions on debits for impairment
8. CFM35380

   Creditors: exceptions: debt-equity swaps
9. CFM35390

   Creditors: exceptions: debt-equity swaps: examples
10. CFM35400

    Creditors: exceptions: debt-equity swaps: CG aspects
11. CFM35410

    Creditors: exceptions: insolvent creditors
12. CFM35420

    Debtors
13. CFM35430

    Debtors: deemed releases on impaired debts
14. CFM35435

    Debtors: History to the deemed release rules
15. CFM35440

    Debtors: deemed releases on impaired debts: tax treatment
16. CFM35450

    Debtors: deemed releases on impaired debts: where impaired debt is acquired
17. CFM35460

    Debtors: deemed releases on impaired debts: where impaired debt is acquired: example
18. CFM35470

    Debtors: deemed releases on impaired debts: where impaired debt is acquired: further example
19. CFM35480

    Debtors: deemed releases on impaired debts: where holders of impaired debt become connected
20. CFM35490

    Debtors: deemed releases on impaired debts: where holders of impaired debt become connected: examples
21. CFM35500

    Debtors: deemed releases on impaired debts: where holders of impaired debt become connected: further example
22. CFM35505

    Debtors: deemed releases of impaired debt: where holders of impaired debt become connected: connection on or after 1 April 2012: examples
23. CFM35510

    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: overview
24. CFM35520

    Debtors: deemed releases on impaired debts: deemed releases: ‘release of relevant rights’
25. CFM35525

    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: ‘release of relevant rights’; example
26. CFM35530

    Debtors: deemed releases of impaired debt: exemptions
27. CFM35540

    Debtors: deemed releases on impaired debts: deemed releases on or after 14 October 2009: the corporate rescue exception
28. CFM35550

    Debtors: deemed releases of impaired debt: the 'old' debt-for-debt exemption
29. CFM35560

    Debtors: deemed releases of impaired debt: the equity-for-debt exemption
30. CFM35570

    Debtors: deemed releases of impaired debt: the 'new; corporate rescue exemption from S361
31. CFM35580

    Debtors: deemed releases of impaired debt: the corporate rescue exemption from S362
32. CFM35590

    Debtors: deemed releases of impaired debt: anti-avoidance rule
33. CFM35595

    Debtors: deemed releases of impaired debt: anti-avoidance rule: examples