CFM77000 - Other tax rules on corporate debt: transfers of income streams: Contents


CFM77010 Transfers of income streams: overview
CFM77020 Transfers of income streams: the legislation
CFM77030 Transfers of income streams: company transferors
CFM77040 Transfers of income streams: company transferors: transfer of underlying asset: rights under agreement for annual payment
CFM77050 Transfers of income streams: company transferors: transfer of underlying asset: transfer under sale and repurchase agreement
CFM77060 Transfers of income streams: company transferors: relevant amount
CFM77070 Transfers of Income Streams: company transferors: relevant amount: treatment
CFM77080 Transfers of income streams: company transferors: relevant amount: timing
CFM77090 Transfers of income streams: company transferors: exclusions
CFM77100 Transfers of income streams: company transferors: partnership shares
CFM77110 Transfers of income streams: company transferors: transfers of certain interests in assets regarded as transfers of underlying asset
CFM77120 Transfers of income streams: company transferors: meaning of ‘transfer’
CFM77130 Transfers of income streams: company transferors: transfer to or by a partnership of which a company is a member
CFM77140 Transfers of income streams: non-corporate transferors
CFM77150 Transfers of income streams: non-corporate transferors: financial traders
CFM77160 Transfers of income streams: transferees