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Legislation
ATO documents that consider ITAA 1936 s 26BB(2)
26 documents
Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency, should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?
Income tax: functional currency - when is an amount not in the 'applicable functional currency'?
Income tax: partial repayment of principal of Debenture Stock: Hastings Capital Limited (Receivers and Managers appointed) (in liquidation)
Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: Insurance Australia Group Limited
Income tax: restructure of Spark Infrastructure
Income tax: Australian Government Bond holders electing to exchange Bonds for CHESS Depositary Interests (CDIs)
Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes
Income tax: Challenger Limited: Challenger Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2
Income tax: National Australia Bank Limited - issue of NAB Capital Notes
Income tax: National Australia Bank Limited - issue of NAB Capital Notes 2
Income tax: Challenger Limited: Challenger Capital Notes 2
Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes
Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes 2
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Suncorp Group Limited - Suncorp Capital Notes 3
Challenger Limited - Challenger Capital Notes 3
Suncorp Group Limited - Suncorp Capital Notes 4