ITAA 1936 s 159GZZZP

Income tax: off-market share buy-back: Rio Tinto Limited

Income tax: CMI Limited - off-market share buy-back

Income tax: IMB Limited - Off-market share buy-back

Income tax: off-market share buy-back: Virgin Australia Holdings Limited

Income tax: Metcash Limited - Off-market share buy-back

Income tax: Rio Tinto Limited - off-market share buy-back

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back

Income tax: Monash Absolute Investment Company Limited - off-market share buy-back

Pinewood Community Financial Services Limited - off-market share buy-back

Caltex Australia Limited - off-market share buy-back

Woolworths Group Limited - off-market share buy-back

Income tax: BHP Group Limited - off-market share buy-back

McMillan Shakespeare Limited - off-market share buy-back

Proposed off market share buy-back.

Income tax: For Off-Market Share Buy-Backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test