CFM39000 - Loan relationships: tax avoidance: other rules

  1. CFM39010
    Other rules: Overview of other anti-avoidance rules
  2. CFM39020
    Other rules: Artificial payments of interest: introduction
  3. CFM39030
    Other rules: Artificial payments of interest: sole or main benefit
  4. CFM39035
    Other rules: Connected parties deriving benefit from creditor relationships
  5. CFM39040
    Other rules: Reset bonds: introduction
  6. CFM39050
    Other rules: Reset bonds: mirror bond scheme
  7. CFM39060
    Other rules: Reset bonds: change of ownership scheme
  8. CFM39070
    Other rules: Reset bonds: conditions
  9. CFM39080
    Other rules: Consideration not fully recognised by accounting practice
  10. CFM39090
    Intra-group convertibles: overview
  11. CFM39091
    Intra-group convertibles: conditions
  12. CFM39092
    Intra-group convertibles: effect
  13. CFM39093
    Intra-group convertibles: example