Section 1.01 Introduction

This glossary is designed to give a brief description of each term and provide you with a link to the most relevant provision in the corporate interest restriction (CIR) legislation and the most relevant guidance.

Underlined terms also appear in the glossary, but are not hyperlinked. References to Corporate Finance Manual (CFM) pages are hyperlinked. The glossary also identifies the elections that may be made in applying the legislation.

There is also a collation of terms particularly relevant to carry-forward rules at CFM98220.

An index of defined expressions used in TIOPA10/PT10 can be found at TIOPA10/SCH11/PT7.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.