ABSTRACT
Factors include (Tax Bulletin (Nov 1993) p 100, Inspector’s Manual, para 3940):
a) the place of enforcement of the debt.
b) the source from which the interest is paid.
c) the nature and location of security for the debt.
Factors include (Tax Bulletin (Nov 1993) p 100, Inspector’s Manual, para 3940):
a) the place of enforcement of the debt.
b) the source from which the interest is paid.
c) the nature and location of security for the debt.