Loading…
Loading…
Legislation
ATO documents that consider ITAA 1936 s 45A and 45B
75 documents
The corporate collective investment vehicle regime
Share buy-backs
Income tax: share buy-back: Lemarne Corporation Limited
Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement
Income tax: share buy-back: BHP Billiton Limited
Income tax: share buy-back: Just Group Limited
Income tax: share buy-back: Alumina Limited
Income tax: off-market share buy-back: CMI Limited
Income tax: Selective Capital Reduction: Bridgestone Australia Ltd
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: off-market share buy-back: Gotalk Limited
Income tax: share buy-back: Santos Limited
Income tax: off-market share buy-back: Coca-Cola Amatil Limited
Income tax: off-market share buy-back: Sunraysia Television Limited
Income tax: Selective Capital Reduction: Avatar Industries Limited
Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited
Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Income tax: Selective Capital Reduction: Orica Limited
Income tax: Off Market Share Buy-Back: Portman Limited