Home / HomeThis draft Taxation Determination was released on 7 November 2007 for public comment by 7 December 2007. Its full title is "Income tax: can s 177EA of ITAA 1936 apply to the issue of 'dollar value' convertible notes of the type described in this Taxation Determination?" The answer given is Yes.
Application of s 177EA to the issue of "dollar value" convertible notes - TD 2007/D16
08 Nov 2007
For a copy of TD 2007/D16, go here