ITAA 1936 s 160APHT(1)

Income tax: employee remuneration trusts

QANTM Group - equity participation scheme for principals

Amaysim Australia Limited - major distribution (special dividend and return of capital)

PRT Company Limited - distribution of special dividend and return of capital following sale of assets

Eumundi Group Limited - scheme of arrangement and interim dividend

Leo Lithium Limited - return of capital and special dividend

Holding period and related payment: small shareholder exemption

Income tax: employee remuneration trusts