ITAA 1997 s 974-20(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

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

Redeemable preference shares: debt interest under Division 974

Redeemable preference shares: interaction between sections 974-20 and 974-30 of the ITAA 1997

Interest free loan to private company repayable if shareholding is sold or the company is sold: application of the debt-equity interest provisions

Debt/Equity Borderline: characterisation of related schemes

Debt/Equity Interest: Redeemable Preference Shares - equity interest

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

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

Are certain preference shares which give a right of security of tenure over a unit in a retirement village 'debt interests'?

Dividends paid on redeemable preference shares treated as a 'cost' for the purposes of subparagraph 820-890(1)(b)(ii) of the Income Tax Assessment Act 1997