ITAA 1997 s 974-75

Income tax: Challenger Limited: Challenger Capital Notes 2

Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes

Income tax: Warwick Credit Union Ltd - Capital Notes

Income tax: Westpac Banking Corporation - Westpac Capital Notes 5

Income tax: Bank of Queensland - BOQ Capital Notes

Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3

Income tax: Westpac Banking Corporation - Westpac Capital Notes 6

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 financing: unsecured notes that may be converted into preference shares