Tax Treatment of Term Subordinated and Perpetual Notes

Journal
Toryanik, T.
Australia
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2010 (Volume 12), No. 4
PriceUSD 45

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.