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Legislation
ATO documents that consider ITAA 1936 s 45B(5)(b)
58 documents
Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited
Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd
Income tax: return of capital: Customers Limited
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Return of capital - UXC Limited
Income tax: proposed return of capital: Pan Pacific Petroleum NL
Income tax: Westpac Banking Corporation - Westpac Capital Notes
Income tax: in specie distribution of units by Global Mining Investments Limited
Income tax: Associated Retailers Limited - ARL Equity Notes
Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: Westpac Banking Corporation - Westpac Capital Notes 2
Income tax: Capital management distribution: Wesfarmers Limited
Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes
Income tax: Challenger Limited: Challenger Capital Notes
Income tax: Qantas Airways Limited - capital return and share consolidation
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2
Income tax: Yancoal SCN Limited: Subordinated Capital Notes
Income tax: off-market share buy-back: U&D Coal Limited