INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Below is material repealed as inoperative in s 82R by No 101 of 2006.
The interest, or payment in the nature of interest, under a convertible note to which his section applies shall, when paid, credited or distributed, be deemed, for the purpose of calculating the undistributed amount, as defined by section 103 , in relation to the company, to be a dividend paid by the company.
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