CFM6750 - Taxing loan relationships: structured finance arrangements: contents

Contents

CFM6752Structured finance arrangements: introduction
CFM6755Structured finance arrangements: avoidance background
CFM6758Structured finance arrangements: avoidance scheme examples
CFM6760Structured finance arrangements: sections 774A to 774G ICTA88
CFM6762Structured finance arrangements: definitions
CFM6765Structured finance arrangements: conditions for s774A
CFM6768Structured finance arrangements: connected persons
CFM6770Structured finance arrangements: partnership borrowers
CFM6772Structured finance arrangements: the relevant effect
CFM6775Structured finance arrangements: the first two relevant effects
CFM6778Structured finance arrangements: example of first two relevant effects
CFM6780Structured finance arrangements: the third relevant effect
CFM6782Structured finance arrangements: example of the third relevant effect
CFM6785Structured finance arrangements: partnership borrower and the relevant effect
CFM6787Structured finance arrangements: summary of the relevant effect
CFM6790Structured finance arrangements: exceptions to the relevant effect
CFM6792Structured finance arrangements: consequences for the lender
CFM6794Structured finance arrangements: finance charges
CFM6796Structured finance arrangements: the complex partnership case
CFM6798Structured finance arrangements: sections 744C and 744D
CFM6800Structured finance arrangements: condition A cases
CFM6802Structured finance arrangements: condition B cases
CFM6805Structured finance arrangements: relevant change for Condition A and B cases
CFM6808Structured finance arrangements: tax treatment of a complex case
CFM6810Structured finance arrangements: reversal of a relevant effect in a complex case
CFM6812Structured finance arrangements: partnership finance charges
CFM6815Structured finance arrangements: exceptions
CFM6818Structured finance arrangements: operation of the exceptions
CFM6820Structured finance arrangements: section 785A and sections 744A-D
CFM6822Structured finance arrangements: exclusions from sections 744B and 744D
CFM6825Structured finance arrangements: accounting practice and accounts
CFM6828Structured finance arrangements: commencement date
CFM6830Structured finance arrangements: loan relationship opening values
CFM6832Structured finance arrangements: capital gains tax