Hi Captain
My understanding is that the law has not changed at all in relation to HDTs and the claiming of interest. The interest can only be claimed if there is a commercial relationship between the borrowings and future income. Borrowing to buy units that would never produce a profit was...
If I recall correctly, there was one accountant on this board that maintained, from the beginning too, that HDTs did not work the way they were marketed - and that was Julia.
Good work Julia!:)