ITAA 1997 s 974-145

Characterisation of a 15 year convertible note

Benchmark rate of return: Mandatorily Redeemable Preference Share (MRPS)

Taxation of financial arrangements: application of subsection 230-15(5) of the Income Tax Assessment Act 1997 to a dividend on a debt interest

Debt/Equity Borderline: the characterisation of a priority partnership interest issued by a corporate limited partnership