Debt interests

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

Debt/Equity: Redeemable Preference Share

Redeemable preference shares: debt interest under Division 974

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

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

Revolving credit facility: Facility Agreement - debt interest

Taxation of financial arrangements: application of subsection 230-15(5) of the Income Tax Assessment Act 1997 to a dividend on a debt interest

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?