ITAA 1997 s 974-130

TD 2004/83currentTD · 2004

Income tax: can the assignment of an intra-group debt or income stream to an entity that is not a member of the consolidated group give rise to a debt interest for the head company of the group under Division 974 of the Income Tax Assessment Act 1997?

CR 2015/54currentCR · 2015

Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes

ATO ID 2002/1111currentATO ID · 2002

Convertible Notes - Non-Share Equity Interest, Division 974, Income Tax Assessment Act 1997

ATO ID 2002/794currentATO ID · 2002

Division 974 - non share equity interests

ATO ID 2003/664currentATO ID · 2003

Financing Arrangement: commitments obtained by cash or letters of credit

ATO ID 2003/972currentATO ID · 2003

Debt/Equity financing: unsecured notes that may be converted into preference shares

TD 2004/D45 (Finalised)replacedTD · 2004

Income tax: can the assignment of an intra-group debt or income stream to an entity that is not a member of the consolidated group give rise to a debt interest for the head company of the group under Division 974 of the Income Tax Assessment Act 1997?