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Legislation
ATO documents that consider ITAA 1936 s 45
134 documents
Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement
Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: demerger of Dart Energy Limited by Arrow Energy Limited
Income tax: demerger of DuluxGroup Limited by Orica Limited
Income tax: demerger of Lion Selection Group Ltd by Lion Selection Ltd
Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited
Income tax: bonus share plan: Cedar Woods Properties Limited
Income tax: demerger of Straits Metals Limited by Straits Resources Limited
Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares
Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)