ITAA 1936 s 160APHO(1)(a)

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3

Income tax: Bank of Queensland - BOQ Capital Notes

Income tax: LifeHealthcare Group Limited - Scheme of Arrangement and payment of Interim Dividend and Special Dividend

Income tax: Fermentum Pty Ltd - transfer of shares to custodian

Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Income tax: Westpac Banking Corporation - Westpac Capital Notes 6

Suncorp Group Limited - Suncorp Capital Notes 3

Challenger Limited - Challenger Capital Notes 3

Suncorp Group Limited - Suncorp Capital Notes 4

Suncorp Group Limited - special dividend, reduction of share capital and share consolidation

Leo Lithium Limited - return of capital and special dividend

Consolidation: exit history rule and the holding period and related payments rule

The 45 day holding period rule - discretionary trust beneficiaries