ITAA 1936 s 128B

Income tax: APN Outdoor Group Limited - Scheme of Arrangement and payment of Special Dividend

Income tax: Insurance Australia Group Limited - Distribution and Share Consolidation

Income tax: Folkestone Limited - Scheme of Arrangement and Special Dividend

Income tax: Wesfarmers Limited - demerger of Coles Group Limited

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

Income tax: Greencross Limited - Scheme of Arrangement and payment of Special Dividend

RXP Services Limited - scheme of arrangement and special dividend

WPP AUNZ Ltd - scheme of arrangement, FY 2020 Total Dividend and Special Dividend

Amaysim Australia Limited - major distribution (special dividend and return of capital)

PRT Company Limited - distribution of special dividend and return of capital following sale of assets

Bingo Industries Limited - scheme of arrangement and special dividend

Uncommercial offshore superannuation trusts

Income tax: royalties - character of payments in respect of software and intellectual property rights

Debt and Equity Financing: rate of withholding tax on a return on a debt interest under Division 974

Debt and Equity Financing: obligation to withhold tax on a return on a debt interest under Division 974

Debt and Equity Financing: liability to withholding tax on a return on a debt interest under Division 974

Withholding Tax: entitlement to reduced treaty rate for unfranked dividends passing through an entity that is a resident of a non treaty country

Deductibility of interest payments that are exempt from withholding tax

Withholding Tax: dividend paid from a dual resident company to its UK parent company

Withholding tax: deduction from consideration paid for qualifying securities when first brought on shore