Legislation

ITAA 1997 s 974-20 of Subdivision 974-B of Division 974

ATO documents that consider ITAA 1997 s 974-20 of Subdivision 974-B of Division 974

2 documents

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

Debt/Equity: whether perpetual convertible notes are an equity interest or a debt interest