# The Double Taxation Relief (Taxes on Income) (Australia) Order 2003, Paragraph 9


No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.