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Legislation
ATO documents that consider ITAA 1936 s 177E
21 documents
Income tax: Selective Capital Reduction: Avatar Industries Limited
Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share
Income tax: Dairy Farmers Milk Co-operative Limited: return of capital
Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend
Income tax: itX Group Limited Scheme of Arrangement and proposed Agreed Dividend
Income tax: scrip for scrip: merger of Choiseul Investments Limited and Milton Corporation Limited
Income tax: scrip for scrip: exchange of shares in MAp Airports International Limited for units in MAp Airports Trust 2 and cash consideration
Income tax: scrip for scrip: exchange of shares in Goldman Sachs & Partners Australia Group Holdings Pty Ltd
Income tax: SKILLED Group Limited Scheme of Arrangement and payment of Final Dividend and Special Dividend
Income tax: Patties Foods Limited Scheme of Arrangement and Payment of Special Dividend
Income tax: Programmed Maintenance Services Limited - Scheme of Arrangement and Special Dividend
Income tax: Tox Free Solutions Limited - Scheme of Arrangement and Special Dividend
Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend
AIRR Holdings Limited - Scheme of Arrangement and Special Dividend
Advanced Share Registry Limited - scheme of arrangement and special dividend
Dividend Stripping / Distribution of Surplus Profits Arrangements
Accessing private company profits through a dividend access share arrangement attempting to circumvent taxation laws
Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund
Accessing business profits through an interposed partnership with a private company partner
Dividend stripping