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Legislation
ATO documents that consider ITAA 1936 s 159GP(1)
109 documents
Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where the principal of an intra-group loan is assigned by a member of the group to a non-member?
Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where an intra-group income stream is assigned by a member of the group to a non-member?
Income tax: is a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, a traditional security for the purposes of sections 26BB and 70B of the Income Tax Assessment Act 1936?
Income tax: Investment in the Wattle Group
Income tax: partial repayment of principal of Debenture Stock: Hastings Capital Limited (Receivers and Managers appointed) (in liquidation)
Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: Insurance Australia Group Limited
Income tax: Selective Capital Reduction: Coal and Allied Industries Limited
Income tax: restructure of Spark Infrastructure
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Westpac Banking Corporation - Westpac Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2
Income tax: Westpac Banking Corporation - Westpac Capital Notes 2
Income tax: Australian Government Bond holders electing to exchange Bonds for CHESS Depositary Interests (CDIs)
Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes
Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes
Income tax: Challenger Limited: Challenger Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2
Income tax: Yancoal SCN Limited: Subordinated Capital Notes