ITAA 1936 s 45A(2) or subsection 45B(3)

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: off-market share buy-back: U&D Coal Limited

Income tax: Phileo Australia Limited - selective capital reduction

Vertical Telecoms Pty Limited - buy-back of employee shares acquired with a limited recourse loan