718-080 Debts not arising from the lending of money: interest on judgments, interest on tax, imputed interest on transfer pricing adjustments, etc.
Credits and debits relating to money debts (and certain amounts deemed to be money debts) which do not arise from a transaction for the lending of money may still be brought into account in accordance with the rules applying to loan relationships under CTA 2009, Pt. 5 if they are relevant non-lending relationships for the purposes of CTA 2009, Pt. 6, Ch. 2. These provisions are broadly intended to deal with the treatment of interest and certain other movements which arise on money debts which are not loan relationships (i.e. the debt did not arise from a transaction for the lending of money (¶717-050)).