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Legislation
ATO documents that consider TAA 1953 s What this Determination is about 1 Ruling 3 Example 1 - loan note 8 Example 2 - perpetual note 11 Example 3 - mandatorily redeemable preference shares 14 Date of effect 18 Appendix 1 - Explanation 19 Appendix 2 - Alternate view 58 Relying on this Determination This publication (excluding appendixes) is a public ruling for the purposes