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Legislation
ATO documents that consider ITAA 1936 s 177EA(5)
94 documents
Income tax: Pepper Group Limited Scheme of Arrangement and Payment of Special Dividend
Income tax: Insurance Australia Group Limited - Distribution and Share Consolidation
Income tax: Folkestone Limited - Scheme of Arrangement and Special Dividend
Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend
Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Avant Mutual Group Limited - retirement reward dividend
Ruralco Holdings Limited - Scheme of Arrangement and payment of Special Dividend
Villa World Limited - Scheme of Arrangement and payment of Special Dividend
Suncorp Group Limited - Suncorp Capital Notes 3
Challenger Limited - Challenger Capital Notes 3
Suncorp Group Limited - Suncorp Capital Notes 4
Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes