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Australia - Tax Treatment of Term Subordinated and Perpetual Notes

Country:
Australia
Author:
T. Toryanik
Issue:
Derivatives & Financial Instruments, 2010 (Volume 12), No 4
Published:
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.
 
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