Issue of TCNZ Finance Limited Convertible Capital Notes Denominated in New Zealand Dollars Convertible at the Option of the Issuer — Amounts Attributable to an Excepted Financial Arrangement where TCNZ Finance Limited Convertible Capital Notes are Redeemed for Shares
This determination sets out the method for determining the amount of any income, gain or loss, or expenditure, in relation to each Capital Note issued by TCNZ Finance that is solely attributable to the excepted financial arrangement component of the Capital Note.