ITAA 1997 s 974

Debt and Equity Financing: obligation to withhold tax on a return on a debt interest under Division 974

Debt and Equity Financing: liability to withholding tax on a return on a debt interest under Division 974

Interest free loan to private company repayable if shareholding is sold or the company is sold: application of the debt-equity interest provisions

Debt/Equity Borderline: characterisation of related schemes

Debt/Equity Interest: Redeemable Preference Shares - equity interest

Capital gains tax: scrip for scrip rollover - redeemable preference shares exchanged for ordinary shares

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

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

Debt/Equity financing: unsecured notes that may be converted into preference shares

Debt deduction: interest paid on convertible notes

Characterisation of a 15 year convertible note

Commercial debt forgiveness: commercial debt - non-share equity interest

Debt/Equity: related scheme

Distribution statements for non-share equity interests

Debt/Equity: application of Division 974 to material changes made to a loan agreement

Debt/Equity: the timing of the deductibility of returns on a non equity share

Performance period for a stapled instrument under Division 974 of the ITAA 1997

Revolving credit facility: Facility Agreement - debt interest

Division 974: application of the debt test to Certificates of Deposit

Calculating the annually compounded internal rate of return referred to within subsection 25-85(5) for the purposes of subsection 25-85(3) of the Income Tax Assessment Act 1997.