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Legislation
ATO documents that consider ITAA 1936 s 1A of the former Part IIIAA
15 documents
Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)
Income tax: employee remuneration trusts
Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited
Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd
Income tax: scrip for scrip: merger of St George Bank Limited and Westpac Banking Corporation
Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend
Income tax: Mitchell Communication Group Limited Scheme of Arrangement
Income tax: scrip for scrip: merger of Choiseul Investments Limited and Milton Corporation Limited
Income tax: Wridgways Australia Limited Scheme of Arrangement and Discretionary Special Dividend
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: Colorpak Limited - Scheme of Arrangement and payment of Interim and Special Dividends
Gold Road Resources Limited - scheme of arrangement and special dividend
Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of 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: employee remuneration trusts