INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIn this Division:
"convertible note"
means a note issued after 28 January 1988 by the trustee of a unit trust, being a note that, if the unit trust were a company, would be a convertible note issued by the company, and includes a note that would be a convertible note within the meaning of Division
3A
of Part
III
if:
(a) references in that Division to a company were references to a unit trust, or to the trustee of a unit trust, as the context requires; and
(b) references in that Division to shares were references to units.
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