Revenue eBrief No. 170/23

25 July 2023

Guidance on Interest Limitation

TDM 35D-01-01 – Guidance on the Interest Limitation Rule – has been updated as follows:

• Example 3.4.1 has been updated to include a scenario where a company leaves one interest group joins another.
• Appendix 2, which outlines updates to the guidance, has been added.