Schedule 5 | Financing costs and income of group companies ^F1

Introduction

(1)Repealed

Amendment of Chapter 1 (introduction)

(2)Repealed

Amendments of Chapter 2 (application of Part)

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed

(7)Repealed

(8)Repealed

(9)Repealed

(10)Repealed

(11)Repealed

(12)Repealed

Amendments of Chapter 3 (disallowance of deductions)

(13)Repealed

(14)Repealed

(15)Repealed

(16)Repealed

Amendment of Chapter 4 (exemption of financing income)

(17)Repealed

Amendments of Chapter 5 (intra-group financing income where payer denied deduction)

(18)Repealed

Amendments of Chapter 7 (“financing expense amount” and “financing income amount”)

(19)Repealed

(20)Repealed

(21)Repealed

(22)Repealed

(23)Repealed

(24)Repealed

Amendment of Chapter 8 (the “tested expense amount” and “tested income amount”)

(25)Repealed

Amendments of Chapter 9 (the “available amount”)

(26)Repealed

(27)Repealed

(28)Repealed

Amendments of Chapter 10 (other interpretative provisions)

(29)Repealed

(30)Repealed

(31)Repealed

(32)Repealed

(33)Repealed

Amendment of transitional provision

(34)Repealed

Amendments of index of defined expressions

(35)Repealed

Commencement

(36)Repealed

Election to defer the application of some of the amendments made by this Schedule

(37)Repealed