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Legislation
ATO documents that consider ITAA 1936 s 160APHJ(2)
36 documents
Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes
Income tax: Insurance Australia Group Limited - issue of IAG Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 5
Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes 2
Income tax: Members Equity Bank - ME Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Bank of Queensland - BOQ Capital Notes
Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Members Equity Bank Limited - Series 2 Capital Notes
Suncorp Group Limited - Suncorp Capital Notes 3
Challenger Limited - Challenger Capital Notes 3
Suncorp Group Limited - Suncorp Capital Notes 4
Holding period rule
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: employee remuneration trusts