Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 775-190 775-190 What is an eligible security ?
An eligible security is:
(a) a bill of exchange, or a promissory note, that is:
(i) non-interest bearing; and
(ii) issued at a discount to face value; and
(iii) denominated in a particular *foreign currency; and
(iv) for a fixed term; or
(b) a security that is:
(i) specified in the regulations; and
(ii) denominated in a foreign currency; and
(iii) for a fixed term.
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