Legislation

ITAA 1997 s 974-75(2)

ATO documents that consider ITAA 1997 s 974-75(2)

3 documents

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

Debt/Equity Interest: Redeemable Preference Shares - equity interest

Characterisation of a 15 year convertible note