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Legislation
ATO documents that consider ITAA 1936 s 26BB
99 documents
KeyInvest Limited - KeyInvest Limited Capital Notes
Australia and New Zealand Banking Group Limited - ANZ Capital Notes 9
Bendigo and Adelaide Bank Limited - Capital Notes 2
Insurance Australia Group Limited - IAG Capital Notes 3
Westpac Banking Corporation - Westpac Capital Notes 10
Macquarie Group Limited - Macquarie Capital Notes 7
Certain cross-border Prepaid Forward Purchase Agreements
Income Tax: gains on conversion of convertible notes
Financial Sector (Business Transfer and Group Restructure) Act 1999 : transfer of traditional securities
Deductibility of losses incurred on the disposal or redemption of 'traditional securities' by a complying superannuation fund
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: is a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, a traditional security for the purposes of sections 26BB and 70B of the Income Tax Assessment Act 1936?
Income tax: Listed investment companies
Income tax: functional currency - when is an amount not in the 'applicable functional currency'?
Income tax: consolidation: capital gains and losses: does a capital gain arise under CGT event C2 when the amount received in payment of a foreign currency denominated trade receivable exceeds its tax cost setting amount?
Deductibility of premium paid to acquire government bonds (traditional securities)
Foreign denominated traditional security
Restructure/resettlement of superannuation fund (from statute to deed based) - application of section 26BB
Restructure/resettlement of superannuation fund (from statute to deed based) - transfer of security to new trustee