CFM5850 - Taxing loan relationships: partnerships: contents

Contents

CFM5851Partnerships: introduction
CFM5855Partnerships: lending and borrowing
CFM5857Partnerships: effect of Para 19
CFM5859Partnerships: computing credits and debits
CFM5859aPartnerships: computing credits and debits – example
CFM5860Partnerships: allocating credits and debits
CFM5860aPartnerships: allocating credits and debits – example
CFM5860bPartnerships: Tax Bulletin article
CFM5865Partnerships: loans between partners and partnership
CFM5867Partnerships: loan relationship position
CFM5867aPartnerships: loan from partner - example
CFM5870Partnerships: connection for Para 19
CFM5870aPartnerships: connection through control - example
CFM5872Partnerships: tax consequences of connection
CFM5872aPartnerships: tax consequences of connection – example
CFM5875Partnerships: types of connection
CFM5877Partnerships: connection and control
CFM5879Partnerships: connection for company partners
CFM5879aPartnerships: connection and control - example
CFM5881Partnerships: connection through participation
CFM5881aPartnerships: connection through participation - example
CFM5881bPartnerships: Para 18 example
CFM5882Partnerships: participation – periods ending on or after 10 December 2003
CFM5883Partnerships: connection through major interest
CFM5883aPartnerships: major interest - example