Show download pdf controls
  • Related scheme rules

    The debt and equity test provisions have rules which can, under certain circumstances, aggregate a number of schemes and treat that aggregated scheme as a debt interest or an equity interest. These rules are the ‘related scheme’ rules.

    There is also a rule which, in certain circumstances, allows a single scheme to be treated as two or more separate schemes.

      Last modified: 16 Apr 2018QC 36047