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Legislation
ATO documents that consider ITAA 1936 s 45B(5)(a)
62 documents
Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited
Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: scrip for scrip: exchange of shares in MAp Airports International Limited for units in MAp Airports Trust 2 and cash consideration
Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares
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: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Bank of Queensland - issue of convertible preference shares
Income tax: issue of CPS2 by Suncorp Group Limited
Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS)
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: Westpac Banking Corporation - Westpac Capital Notes
Income tax: National Australia Bank Limited - issue of convertible preference shares
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes
Income tax: National Australia Bank Limited - issue of convertible preference shares II
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2