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17 Dec 08 Section 177EA application to certain "dollar value" convertible notes - TR 2008/D8

This draft Taxation Ruling was released on 17 December 2008 for public comment by 13 February 2009. Its full title is "Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes". It was previously issued as draft TD 2007/D16.

As a result of the release of TR 2008/D8, TD 2007/D16 (Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to the issue of 'dollar value' convertible notes of the type described in this Taxation Determination?) has been withdrawn with effect from 17 December 2008.

For a copy of TR 2008/D8, go here.

For a copy of TD 2007/D16W, go here.

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