INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 12 - Convertible notes - companies  

SECTION 160ZYYA  

160ZYYA   DIVISION NOT TO APPLY TO TRADITIONAL SECURITIES  
This Division does not apply in relation to a convertible note that is a traditional security within the meaning of section 26BB .


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