SAIM2700 - Disguised interest: contents

1. SAIM2710

   Overview
2. SAIM2720

   What is disguised interest?
3. SAIM2730

   Determining factors of disguised interest
4. SAIM2740

   Determining factors of disguised interest: the practical likelihood of the return
5. SAIM2750

   What are 'arrangements'?
6. SAIM2760

   The charge to tax
7. SAIM2770

   Excluded shares
8. SAIM2780

   Excluded shares: what are 'relevant arrangements'?
9. SAIM2790

   Double taxation
10. SAIM2800

    Examples of disguised interest
11. SAIM2810

    Examples of disguised interest: returns based on an index of equity or commodity prices, or currency movements
12. SAIM2820

    Transitional rules