ITAA 1997 s 25-85

Compendium

Debt/Equity: the timing of the deductibility of returns on a non equity share

Calculating the annually compounded internal rate of return referred to within subsection 25-85(5) for the purposes of subsection 25-85(3) of the Income Tax Assessment Act 1997.

Benchmark rate of return: Mandatorily Redeemable Preference Share (MRPS)