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Legislation
ATO documents that consider ITAA 1936 s 45A, 45B and 45C
45 documents
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: Woolworths Limited - creating a new stapled security
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return
Income tax: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: Melbourne IT Ltd - return of capital
Income tax: Aviva Corporation Limited: return of capital
Income tax: Capital management distribution: Wesfarmers Limited
Income tax: TGR Biosciences Pty Ltd - return of capital
Income tax: return of capital: GWA Group Limited
Income tax: Service Stream Limited - return of capital and share consolidation
Consolidated Financial Holdings Limited - return of capital
Senetas Corporation Limited - return of capital
Home Consortium Group - return of capital by way of in specie distribution
Amaysim Australia Limited - major distribution (special dividend and return of capital)
ICSGlobal Limited - return of share capital and special dividend
Primewest (HICT) Pty Ltd - return of capital
Horizon Oil Limited - return of capital
Wesfarmers Limited - return of capital
Archer Materials Limited - return of capital by way of in specie distribution