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Legislation
ATO documents that consider ITAA 1936 s 45C
474 documents
Share buy-backs
Income tax: share buy-back: Foster's Group Limited
Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited
Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited
Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited
Income tax: share buy-back: Lemarne Corporation Limited
Income tax: proposed return of capital: Centennial Coal Company Limited
Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement
Income tax: Vision Systems Limited: return of capital
Income tax: return of capital: Incremental Petroleum Ltd
Income tax: share buy-back: BHP Billiton Limited
Income tax: AMP Limited - proposed return of capital to shareholders
Income tax: off market share buy-back: Foster's Group Limited
Income tax: off-market share buy-back: Corporate Express Australia Limited
Income tax: return of capital: Globe International Limited
Income tax: share buy-back: Just Group Limited
Income tax: share buy-back: Alumina Limited
Income tax: off-market share buy-back: CMI Limited
Income tax: return of capital: Central Glass Pty Ltd
Income tax: Selective Capital Reduction: Bridgestone Australia Ltd