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The primary test of deductibility of interest is determined by examining the purpose of the loan and the use to which the loan is put. You will borrow money from your spouse through her home loan account for the purpose of buying an investment property which will be rented out. The interest expense you incur will meet the tests of deductibility. That is, it will be incurred for the purposes of deriving assessable income and will not be for reasons of a private, domestic or capital nature. However, the rate of interest that you will incur on this loan from your spouse shall be set using commercial interest rates as guidance. This is because interest may not be deductible either in full or part where non-commercial terms apply (for example, interest rate payable on a loan is greatly above or below the market rate). |
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