ITAA 1936 s 177EA

Application of paragraphs 215-10(1)(c) and 215-10(1)(d) of the Income Tax Assessment Act 1997

Capital raised for the purpose of funding franked distributions - ATO compliance approach

Share buy-backs

Income tax: consolidation: imputation: will the benchmark rule in section 203-25 of the Income Tax Assessment Act 1997 apply in a franking period to the provisional head company of a MEC group if it is a 100% subsidiary of a foreign parent company that has more than one class of membership interest on issue?

Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination?

Compendium

Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

Compendium

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

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

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: share buy-back: Lemarne Corporation Limited

Income tax: share buy-back: BHP Billiton Limited

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

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

Income tax: off-market share buy-back: Corporate Express Australia Limited

Income tax: share buy-back: Just Group Limited

Income tax: share buy-back: Alumina Limited

Income tax: Selective Capital Reduction: Bridgestone Australia Ltd

Income tax: payment of special dividend by Veda Advantage Limited