INTM545000 - Thin capitalisation: other provisions of ICTA88/S209

Contents

INTM545010Interest in excess of a normal rate of return: ICTA88/S209(2)(d)
INTM545020Securities convertible into shares: ICTA88/S209(2)(e)(ii)
INTM545030Interest dependent on results of borrower: ICTA88/S209(2)(e)(iii)
INTM545040Securities ‘connected with’ shares: ICTA88/S209(2)(e)(vi)
INTM545050Interest payable on an equity note