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Legislation
ATO documents that consider ITAA 1936 s 45B(5)
61 documents
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
Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited
Income tax: return of capital - Australian Pipeline Trust
Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited
Income tax: demerger of BlackWall Funds Management Limited by Pelorus Private Equity Limited
Income tax: Woolworths Limited - creating a new stapled security
Income tax: Insurance Australia Group Limited - issue of convertible preference shares
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return
Income tax: proposed return of capital: Pan Pacific Petroleum NL
Income tax: Sydney Airport Trust 2 - interposing a new head company
Income tax: in specie distribution of units by Global Mining Investments Limited
Income tax: Associated Retailers Limited - ARL Equity Notes
Income tax: Village Roadshow Limited - return of capital
Income tax: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: demerger of Recall Holdings Limited by Brambles Limited
Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: Melbourne IT Ltd - return of capital
Income tax: Capital management distribution: Wesfarmers Limited
Income tax: demerger of McAleese Limited by TTG Pty Ltd