ITAA 1997 s 974-70(1)(b)

Classification of certain converting preference shares under Division 974 of the ITAA 1997

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

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

Debt/Equity financing: unsecured notes that may be converted into preference shares

Characterisation of a 15 year convertible note

Debt/Equity Borderline: the characterisation of a priority partnership interest issued by a corporate limited partnership