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Legislation
ATO documents that consider ITAA 1936 s 159GZZZQ(2)
40 documents
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
Qantas Airways Limited - off-market share buy-back
Ampol Limited - off-market share buy-back
PM Capital Global Opportunities Fund Limited - off-market share buy-back
Metcash Limited - off-market share buy-back
Commonwealth Bank of Australia - off-market share buy-back
Templeton Global Growth Fund Ltd. - off-market share buy-back and scrip for scrip roll-over
Woolworths Group Limited - off-market share buy-back
McMillan Shakespeare Limited - off-market share buy-back
Westpac Banking Corporation - off-market share buy-back
JB Hi-Fi Limited - off-market share buy-back
Qube Holdings Limited - off-market share buy-back
Pacific Current Group Limited - off-market share buy-back
IMB Ltd - 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: When considering the application of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936 to an exiting vendor practitioner-shareholder by a 'no goodwill' incorporated professional practice, will the Commissioner consider that the buy-back price is less than the market value of the shares merely because the price is calculated not to reflect the underlying goodwill of the company?
Notice of Withdrawal - Income tax: when considering the application of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936 to an exiting vendor practitioner-shareholder by a 'no goodwill' incorporated professional practice, will the Commissioner consider that the buy-back price is less than the market value of the shares merely because the price is calculated not to reflect the underlying goodwill of the company?