SAIM2255 - Interest: specific inclusions: alternative finance arrangements: cross references

Alternative finance return: cross references from legislation in ITA 2007 to guidance in the Corporate Finance Manual

ITA 2007 Section	Subject	CFM Guidance
564A	Introduction	44020
564B	Meaning of “financial institution”	44030
564C	Purchase and resale arrangements	44050
564D	Diminishing shared ownership arrangements	44070
564E	Deposit arrangements	44090
564F	Profit share agency arrangements	44100
564G	Investment bond arrangements	44120 - 44170
564H	Provision not at arm’s length: exclusion of arrangements from sections 564C to 564G	44320
564I	Purchase and resale arrangements	44060
564J	Purchase and resale arrangements where return in foreign currency
564K	Diminishing shared ownership arrangements	44080
564L	Other arrangements
564M	Treatment of alternative finance return as interest for ITTOIA 2005	44310
564P	Tax relief schemes and arrangements
564Q	Deduction of income tax at source under Part 15	44310
564R	Treatment of discount	44180
564S	Treatment of bond-holder and bond-issuer	44240
564T	Treatment as securities	44250
564U	Arrangements not unit trust scheme or offshore fund	44230
564V	Exclusion of alternative finance return from consideration for sale of assets	44290
564X	Treatment of principal under profit share agency arrangements	44110
564Y	Provision not at arm’s length: relevant return	44320