ITAA 1997 s 328-110(1)

Temporary full expensing

Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan

Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2007 Offer

Income tax: tax consequences of investing in the Westpac Protected Equity Loan

Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2008 Offer

Income tax: tax consequences of investing in ABN AMRO Self Funding Instalment Warrants TL3SZZ Series 2006 Product Disclosure Statement - cash applicants and secondary market purchasers

Income tax: tax consequences of investing in ABN AMRO High Leverage Instalment Warrants TL3IZA-IZC Series 2006 Product Disclosure Statement - cash applicants and secondary market purchasers

Income tax: tax consequences of investing in ANZ Protected Equity Leveraged Solutions

Income tax: deductibility of interest incurred on borrowings related to the Merrill Lynch Structured Equity Loan

Income tax: tax consequences of investing in MQ Listed Protected Loan

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - November 2008 Offer

Income tax: tax consequences of investing in ANZ Protected Equity Leveraged Solutions II

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - June 2009 Offer

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - November 2009 Offer

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - June 2010 Offer

Income tax: deductibility of interest in relation to investment in Macquarie Flexi 100 Trust June 2010 Offer (Class H to P Units) - full recourse borrowings

Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust offered under the PDS dated 13 September 2010 and issued on or before 30 June 2011 - full recourse borrowings

Income tax: tax consequences of investment in units in the Westpac Enhance Trust issued on or before 30 June 2014 - limited recourse borrowings

Income tax: tax consequences of investing in ANZ Tailored Share Facility

Income tax: tax consequences of investment in units in the Westpac Enhance Trust issued on or before 30 June 2014 - full recourse borrowings