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Legislation
ATO documents that consider ITAA 1936 s 45A(3)(a)
91 documents
Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited
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: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)
Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Bank of Queensland - issue of convertible preference shares
Income tax: issue of CPS2 by Suncorp Group Limited
Income tax: Insurance Australia Group Limited - issue of convertible preference shares
Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS)
Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares (CPS)
Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS)
Income tax: Westpac Banking Corporation - Westpac Capital Notes
Income tax: National Australia Bank Limited - issue of convertible preference shares
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes