ITAA 1997 s 974-15(1)

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

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

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

Debt/Equity Borderline: characterisation of related schemes

Debt/Equity: whether redeemable preference shares are an equity interest or a debt interest

Term subordinated notes issue: deferred interest and the existence of an effectively non-contingent obligation

Revolving credit facility: Facility Agreement - debt interest

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