Australia - Tax Treatment of Term Subordinated and Perpetual Notes
- T. Toryanik
- Derivatives & Financial Instruments, 2010 (Volume 12), No 4
- 16 July 2010
This article explores the recent developments that relate to the tax classification of Tier 2 instruments. In particular, it discusses the recently issued Regulations that deal with term subordinated notes and the proposed regulations that deal with certain Upper Tier 2 instruments.