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Legislation
ATO documents that consider ITAA 1936 s 45B(10)
12 documents
Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions
Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited
Income tax: off-market share buy-back: CMI Limited
Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL
Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited
Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd
Income tax: Village Roadshow Limited - return of capital
Income tax: Melbourne IT Ltd - return of capital
Income tax: return of capital: GWA Group Limited
Income tax: return of capital: Whitehaven Coal Limited
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4