Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
10 Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
49 Subsection 995-1(1)
Insert:
convertible note:
(a) a convertible note of a company has the meaning given by section 82L of the Income Tax Assessment Act 1936; and
(b) a convertible note of a trust or unit trust means a note that has the same or a similar effect in relation to the trust or unit trust.
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