Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 775.190

    An eligible security is:

  (a)   a bill of exchange, or a promissory note, that is:

  (i)   non - interest bearing; and

  (ii)   issued at a discount to face value; and

  (iii)   denominated in a particular * foreign currency; and

  (iv)   for a fixed term; or

  (b)   a security that is:

  (i)   specified in the regulations; and

  (ii)   denominated in a foreign currency; and

  (iii)   for a fixed term.