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Legislation
ATO documents that consider ITAA 1936 s 45A
345 documents
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: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share
Income tax: Off Market Share Buy-Back: Portman Limited
Income tax: return of capital: Emperor Mines Limited
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: share buy-back: Santos Limited
Income tax: return of capital: MYOB Limited
Income tax: cancellation of shares in Telecom Corporation of New Zealand Limited
Income tax: return of capital: Olea Australis Limited
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: Selective Capital Reduction: CITIC Australia Trading Limited
Income tax: off-market share buy-back: MMC Contrarian Limited
Income tax: off-market share buy-back: Lion Selection Limited
Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities
Income tax: return of capital: DSF International Holdings Limited (previously Deep Sea Fisheries Limited)
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II
Income tax: Dairy Farmers Milk Co-operative Limited: return of capital
Income tax: Allco Equity Partners Limited: proposed return of capital