ITAA 1997 s 974-135(3)

Classification of certain converting preference shares under Division 974 of the ITAA 1997

Debt/Equity: whether short term trade finance gives rise to debt interest under Division 974

Debt/Equity: Redeemable Preference Share

Debt/Equity Interest: Redeemable Preference Shares - equity interest

Division 974: application of the debt test to Certificates of Deposit