ITAA 1997 s 26-26

Re-characterisation of income from trading businesses

Convertible Notes - Non deductible distribution, Section 26-26, Income Tax Assessment Act 1997

Exception Provision: commercial debt forgiveness

Commercial debt forgiveness: commercial debt - non-share equity interest

Research and Development: deductibility of returns on a non-share equity interest under section 73B of the ITAA 1936