CFM17000 - Special topics
This section of the guidance deals with special provisions
that, although mainly relevant to companies, apply for income tax
as well.
CFM17005+ covers the anti-avoidance legislation at
ICTA88/S787 concerned artificial payments of interest.
| CFM17005 | Artificial payments of interest: introduction |
| CFM17010 | Artificial payments of interest: sole or main benefit test |
| CFM17015 | Artificial payments of interest: definition of relief |
| CFM17020 | Artificial payments of interest: look at group as a whole |
CFM17050 onwards covers the commercial uses and tax treatment
of stock loans and repos, as well as the tax rules for manufactured
payments.
| CFM17050+ | Stock loans |
| CFM17150+ | Repos: commercial background |
| CFM17200+ | Repos: taxation |
| CFM17300+ | Manufactured payments |
| CFM17360+ | Manufactured overseas dividends |
