ITAA 1997 s 974-70(1)

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

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

Income tax: Warwick Credit Union Ltd - Capital 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: Redeemable Preference Share

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

Characterisation of a 15 year convertible note