Equity interests

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

Exception Provision: commercial debt forgiveness

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

Non-share distribution

Equity interests in companies

Convertible Notes and the debt/equity borderline

Meaning of 'equity interest' in paragraph 974-30(1)(b) of the ITAA 1997

Debt/Equity Interest: Redeemable Preference Shares - equity interest

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

Non-share equity interest

Debt/Equity: related scheme

Distribution statements for non-share equity interests