ITAA 1936 s 45B

Application of section 45B of the Income Tax Assessment Act 1936 to demergers

Share buy-backs

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Determining whether the ATO's views of the law should be applied prospectively only

Compendium

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: share buy-back: Foster's Group Limited

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: share buy-back: Lemarne Corporation Limited

Income tax: proposed return of capital: Centennial Coal Company Limited

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

Income tax: Vision Systems Limited: return of capital

Income tax: share buy-back: BHP Billiton Limited

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

Income tax: AMP Limited - proposed return of capital to shareholders

Income tax: off market share buy-back: Foster's Group Limited

Income tax: off-market share buy-back: Corporate Express Australia Limited