Legislation

ITAA 1997 s 974 (or any other provision)

ATO documents that consider ITAA 1997 s 974 (or any other provision)

1 document

TD 2007/D3 (Finalised)replacedTD · 2007

Income tax: can a share in a company be a convertible interest by satisfying item 4 of the table in subsection 974-75(1) of the Income Tax Assessment Act 1997?