Published Date: 22 May 2009
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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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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