Legislation

ITAA 1997 s 974-35(1)(a)(i)

ATO documents that consider ITAA 1997 s 974-35(1)(a)(i)

2 documents

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

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