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Legislation
ATO documents that consider ITAA 1936 s 45A(1)
42 documents
Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share
Income tax: demerger of Lion Selection Group Ltd by Lion Selection Ltd
Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001
Income tax: return of capital by way of in specie distribution of shares in CYBG PLC by National Australia Bank Limited
Income tax: APN News & Media Limited - demerger of NZME Limited
Income tax: in specie distribution by Centuria Capital Limited and creation of a new stapled entity
Income tax: Heron Resources Limited - demerger of Ardea Resources Limited
Income tax: Batlow Fruit Company Pty Ltd - converted to a company registered under the Corporations Act 2001
Income tax: Grower Shares - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation
Income tax: Namoi Capital Stock - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation
Chalice Mining Limited - demerger of Falcon Metals Ltd
Thorn Group Limited - return of capital and share consolidation
BNK Banking Corporation Limited - special dividend and return of capital
Magmatic Resources Limited - return of capital by distribution of shares in Australian Gold and Copper Ltd
AVA Risk Group Limited - return of capital
Minotaur Exploration Ltd - reduction of share capital and scrip for scrip roll-over
Amalgamated Australian Investment Group Limited - demerger of Halo Technologies Holdings Ltd