ITAA 1936 s 16K

The corporate collective investment vehicle regime

Compendium

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test

Income tax: Selective Capital Reduction: Orica Limited

Income tax: Selective Capital Reduction: CITIC Australia Trading Limited

Income tax: off-market share buy-back: Lion Selection Limited

Income tax: Selective Capital Reduction: Mesbon China Nylon Limited

Income tax: off-market share buy-back: Rio Tinto Limited

Income tax: CIC Australia Limited off-market share buy-back

Income tax: off-market share buy-back: Caltex Australia Limited

Income tax: Eildon Capital Limited - off-market share buy-back

Income tax: off-market share buy-back: Insurance Australia Group Limited

Income tax: off-market share buy-back: Rio Tinto Limited

Income tax: CMI Limited - off-market share buy-back

Income tax: off-market share buy-back: Virgin Australia Holdings Limited

Income tax: Metcash Limited - Off-market share buy-back

Income tax: Rio Tinto Limited - off-market share buy-back

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back

Income tax: Phileo Australia Limited - selective capital reduction