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Treatment of certain term subordinated notes as debt for the purposes of the debt/equity tax rules

Published on 22 May 09 by THE TAX INSTITUTE

The Taxation Institute of Australia (Taxation Institute) is pleased to provide comments on draft Income Tax Assessment Amendment Regulations 2009 (draft regulations) in relation to the treatment of certain term subordinated notes as debt for the purposes of the debt/equity tax rules released for public comment on 22 April 2009.

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TAXATION INSTITUTE OF AUSTRALIA
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