CFM38500 - Loan relationships: tax avoidance: forex: contents

  1. CFM38510
    Forex: overview
  2. CFM38520
    Forex: non-arm’s length transactions: non-arm’s length debt
  3. CFM38530
    Forex: non-arm’s length transactions: application of Sch 28AA
  4. CFM38540
    Forex: non-arm’s length transactions: application of Sch 28AA: examples
  5. CFM38550
    Forex: non-arm’s length transactions: debtor relationship: interest on equity notes treated as a distribution
  6. CFM38560
    Forex: non-arm’s length transactions: non-arm’s length creditor relationship
  7. CFM38570
    Forex: non-arm’s length transactions: non-arm’s length creditor relationship: meaning of ‘corresponding debtor relationship’
  8. CFM38580
    Forex: non-arm’s length transactions: non-arm’s length creditor relationship: exception where loan exceeds arm’s length amount
  9. CFM38590
    Forex: non-arm’s length transactions: deemed loan relationship of guarantor