Part B Applying THE Tests FOR Debt AND Equity Interests
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/debt-and-equity-tests/guide-to-the-debt-and-equity-tests/part-b-applying-the-tests-for-debt-and-equity-interests
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