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Legislation
ATO documents that consider ITAA 1936 s 45B(2)(c)
183 documents
Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited
Income tax: return of capital - nib holdings limited
Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)
Income tax: demerger of BlackWall Funds Management Limited by Pelorus Private Equity Limited
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: Woolworths Limited - creating a new stapled security
Income tax: Return of capital - UXC Limited
Income tax: demerger of MPG Printing Limited by McPherson's Limited
Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS)
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return
Income tax: proposed return of capital: Pan Pacific Petroleum NL
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: Sydney Airport Trust 2 - interposing a new head company
Income tax: Westpac Banking Corporation - Westpac Capital Notes
Income tax: National Australia Bank Limited - issue of convertible preference shares
Income tax: in specie distribution of units by Global Mining Investments Limited