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Legislation
ATO documents that consider ITAA 1936 s 160APHJ(2)
36 documents
Income tax: holding period rule: is an embedded share option a position in relation to the share if it is exercisable by or against a party other than the issuer of the share?
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: issue of CPS2 by Suncorp Group Limited
Income tax: National Australia Bank Limited - issue of convertible preference shares
Income tax: National Australia Bank Limited - issue of convertible preference shares II
Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Limited
Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes
Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 3
Income tax: National Australia Bank Limited - issue of NAB Capital Notes
Income tax: AMP Limited - AMP Capital Notes (October 2015 Prospectus offer)
Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes
Income tax: National Australia Bank Limited - issue of NAB Capital Notes 2
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 4
Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes
Income tax: Challenger Limited: Challenger Capital Notes 2