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FZ 8: Transition period for amendments to interest apportionment rules
or “Rules for companies adjusting to new interest expense limits over 5 years”
You could also call this:

“ Rules for giving trading stock to certain groups (no longer in effect) ”

This section of the law is no longer in effect. It used to be about moving trading stock to people or groups that aren’t business partners, organisations that receive donations, or government agencies. The rule was called ‘Transfers of trading stock to non-associates, donee organisations, or public authorities’. It was part of a bigger set of rules about changing how certain business deals are seen by the tax system. This rule was taken out of the law on 1 April 2024, so it doesn’t apply anymore.

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or “The Commissioner can adjust tax calculations if someone tries to avoid paying taxes”
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Part F Recharacterisation of certain transactions
Terminating provisions

FZ 9Transfers of trading stock to non-associates, donee organisations, or public authorities (Repealed)

    Notes
    • Section FZ 9: repealed, on , by section 79 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).