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Legislation
ATO documents that consider ITAA 1936 s 45B(2)(c)
183 documents
Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited
Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement
Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited
Income tax: off-market share buy-back: CMI Limited
Income tax: return of capital: Central Glass Pty Ltd
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: proposed Equity Return: MYOB Limited
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: return of capital: MYOB Limited
Income tax: off-market share buy-back: Lion Selection Limited
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II
Income tax: off-market share buy-back: Progen Pharmaceuticals Limited
Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: demerger of Lion Selection Group Ltd by Lion Selection Ltd
Income tax: demerger of Teranga Gold Corporation Limited by Mineral Deposits Limited
Income tax: scrip for scrip: exchange of shares in MAp Airports International Limited for units in MAp Airports Trust 2 and cash consideration