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Legislation
ATO documents that consider ITAA 1936 s 1A
20 documents
Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 to avoid the application of paragraphs 207-145(1)(a) and 207-150(1)(a) of the Income Tax Assessment Act 1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002?
Income tax: payment of special dividend by Veda Advantage Limited
Income tax: payment of interim and special dividend by HPAL Limited
Income tax: payment of dividend by MediHerb Holdings Limited
Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend
Income tax: AWB Limited Scheme of Arrangement and Proposed Special Dividend
Income tax: scrip for scrip: merger of Choiseul Investments Limited and Milton Corporation Limited
Income tax: off market takeover of Ammtec Limited
Income tax: scrip for scrip: exchange of shares in AXA Asia Pacific Holdings Limited for shares in AMP Limited
Income tax: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend
Income tax: sale of Ricegrowers Limited shares and Proposed Dividend
Income tax: scrip for scrip: exchange of shares in Goldman Sachs & Partners Australia Group Holdings Pty Ltd
Income tax: Cellestis Limited Scheme of Arrangement and Special Dividend
Income tax: Talent2 International Limited Scheme of Arrangement and payment of Proposed Special Dividend
Income tax: off-market takeover of Adelhill Ltd and Permitted Special Dividend
Income tax: Chandler Macleod Group Limited Scheme of Arrangement and Permitted Dividend
Income tax: Crowe Horwath Australasia Ltd Scheme of Arrangement and Special Dividend
Income tax: SMS Management & Technology Limited - Scheme of Arrangement and Special Dividend
Income tax: Special Dividend, rebalancing of stapled security structure: 360 Capital Group Limited
Last-in first-out rule: meaning of related securities