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

1. CFM77010

   Transfers of income streams: overview
2. CFM77020

   Transfers of income streams: the legislation
3. CFM77030

   Transfers of income streams: company transferors
4. CFM77040

   Transfers of income streams: company transferors: transfer of underlying asset: rights under agreement for annual payment
5. CFM77050

   Transfers of income streams: company transferors: transfer of underlying asset: transfer under sale and repurchase agreement
6. CFM77060

   Transfers of income streams: company transferors: relevant amount
7. CFM77070

   Transfers of Income Streams: company transferors: relevant amount: treatment
8. CFM77080

   Transfers of income streams: company transferors: relevant amount: timing
9. CFM77090

   Transfers of income streams: company transferors: exclusions
10. CFM77100

    Transfers of income streams: company transferors: partnership shares
11. CFM77110

    Transfers of income streams: company transferors: transfers of certain interests in assets regarded as transfers of underlying asset
12. CFM77120

    Transfers of income streams: company transferors: meaning of ‘transfer’
13. CFM77130

    Transfers of income streams: company transferors: transfer to or by a partnership of which a company is a member
14. CFM77140

    Transfers of income streams: non-corporate transferors
15. CFM77150

    Transfers of income streams: non-corporate transferors: financial traders
16. CFM77160

    Transfers of income streams: transferees