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On 11 June 2008, the ATO issued a Notice of Erratum to Taxation Ruling TR 2008/3 (Income tax: debt/equity - identification of any 'effectively non-contingent obligation' of an issuer of a convertible note to provide 'financial benefits' for the purposes of Division 974 of the Income Tax Assessment Act 1997 if the note can be converted at any time at the issuer's discretion into shares that are equity interests in the issuer company) correcting para 7 dealing with the date of effect. The Erratum applies on and from 28 May 2008.

For a copy of TR 2008/3ER, go here

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