Legislation

ITAA 1997 s of a larger interest that is characterised as, a debt interest (as defined in subsection 974-15(1)

ATO documents that consider ITAA 1997 s of a larger interest that is characterised as, a debt interest (as defined in subsection 974-15(1)

2 documents

Debt/Equity: Redeemable Preference Share

Debt/Equity Interest: Redeemable Preference Shares - equity interest