ITAA 1997 s 974

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Income tax: Westpac Banking Corporation - Westpac Capital Notes 6

DBG Global Enterprises Pty Ltd - customer equity scheme

Accessing private company profits through a dividend access share arrangement attempting to circumvent taxation laws

Thin capitalisation - Incorrect calculation of the value of 'debt capital' treated wholly or partly as equity for accounting purposes

Mischaracterised arrangements and schemes connected with foreign investment into Australian entities

Arrangements involving interposed offshore entities to avoid interest withholding tax

Convertible Notes

Convertible Notes - Non-Share Equity Interest, Division 974, Income Tax Assessment Act 1997

Convertible Notes - Non-Share Capital Account, Division 164, Income Tax Assessment Act 1997

Convertible Notes - Non-Share Distribution as a Frankable Non-Share Dividend

Convertible Notes - Return on a Debt Interest, Division 974, Income Tax Assessment Act 1997

Convertible Notes - Non deductible distribution, Section 26-26, Income Tax Assessment Act 1997

Division 974 - non share equity interests

Exception Provision: commercial debt forgiveness

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

Debt/Equity: whether short term trade finance gives rise to debt interest under Division 974

Debt/Equity: whether short term trade finance gives rise to debt interest exception under Division 974

Redeemable preference shares: debt interest under Division 974

Debt and Equity Financing: rate of withholding tax on a return on a debt interest under Division 974