Revenue eBrief No. 170/23
25 July 2023
Guidance on Interest Limitation
TDM 35D-01-01 - Guidance on the Interest Limitation Rule - has been updated as follows:
- Example 3.4.1 has been updated to include a scenario where a company leaves one interest group joins another.
- Appendix 2, which outlines updates to the guidance, has been added.