Legislation

ITAA 1997 s 974-75(1) of Subdivision 974-C

ATO documents that consider ITAA 1997 s 974-75(1) of Subdivision 974-C

3 documents

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

Characterisation of a 15 year convertible note

Debt/Equity: whether perpetual convertible notes are an equity interest or a debt interest