ITAA 1936 s 16K of Part III

Share buy-backs

Income tax: for Off-Market Share Buy-Backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: share buy-back: Foster's Group Limited

Income tax: share buy-back: BHP Billiton Limited

Income tax: off market share buy-back: Foster's Group Limited

Income tax: share buy-back: Just Group Limited

Income tax: share buy-back: Alumina Limited

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

Income tax: share buy-back: Santos Limited

Income tax: off-market share buy-back: Coca-Cola Amatil Limited

Income tax: off-market share buy-back: Sunraysia Television Limited

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: Selective Capital Reduction: Orica Limited

Income tax: off-market share buy-back: MMC Contrarian Limited

Income tax: off-market share buy-back, redemption and surrender of assets comprising the Macquarie Media Group stapled securities

Income tax: Selective Capital Reduction: Coal and Allied Industries Limited

Income tax: demerger of Recall Holdings Limited by Brambles Limited

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

Income tax: off-market share buy-back: U&D Coal Limited