Income Tax Act 2007 section 337

Determination of "the invested amount"

Section 337 sets out how to calculate "the invested amount" for loans, securities or shares that form part of a community investment, particularly addressing the complications that arise where a loan may be drawn down in tranches over time.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.