ITAA 1936 s 16K

Pinewood Community Financial Services Limited - off-market share buy-back

Caltex Australia Limited - off-market share buy-back

Income tax: BHP Group Limited - off-market share buy-back

betr Entertainment Limited - off-market share buy-back

Off-market share buy-back: Division 16K applies

Assessable Income: gain made from the buying of Notes at a discount

The corporate collective investment vehicle regime

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