ITAA 1997 s 974-75(1)

Income tax: for the purposes of Division 974 of the Income Tax Assessment Act 1997, if the issuer of an interest bearing instrument can change the rate of interest that will become payable to any rate (including zero) that it chooses at its sole discretion, does the issuer have an 'effectively non-contingent obligation' to provide 'financial benefits' as interest payments from the time that a change in the interest rate could take effect?

Income tax: can a share in a company be a convertible interest by satisfying item 4 of the table in subsection 974-75(1) of the Income Tax Assessment Act 1997 ?

Income tax: Qantas Deferred Share Plan - 2002 Performance Bonus Plan Rules

Income tax: Qantas Deferred Share Plan - 2003/04 Performance Rights Plan Rules

Income tax: Shell Group - Employee Performance Share Plan

Income tax: Qantas Deferred Share Plan - 2004/05 Performance Rights

Income tax: Qantas Deferred Share Plan - 2005 Performance Rights

Income tax: Shell Group - Global Employee Share Purchase Plan

Income tax: Qantas Deferred Share Plan - 2006 Performance Rights Plan

Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Yancoal Australia Limited -contingent value right shares

Income tax: Westpac Banking Corporation - Westpac Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2

Income tax: Westpac Banking Corporation - Westpac Capital Notes 2

Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes

Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2