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12 Dec 12 Regs relating to capital interests with non-viability clause

Income Tax Assessment Amendment Regulation 2012 (No 2) was made on 6 December 2012 and registered on the Federal Register of Legislative Instruments on11 December 2012 as Select Legislative Instrument 2012 No 310.

This regulation amends the Income Tax Assessment Regulations 1997 to provide that certain capital instruments that contain a non viability clause are not precluded from being classified as debt interests for tax purposes.


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