ITAA 1936 s 45C

Atrum Coal Limited - return of capital

Delta Lithium Limited - in specie return of capital

Leo Lithium Limited - return of capital and special dividend

Latitude Group Holdings Limited - Latitude Capital Notes 2

Oceania Capital Partners Limited - return of capital and special dividend

Charter Hall Limited - capital reallocation

Income tax: tax consequences of investing in PTrackERS

Return of Capital - section 45A does not apply

Return of Capital - section 45B applies

Proposed share capital reduction by a property developer

Dividends: return of capital - application of section 45B

Return of share capital to overseas parent company

Amendment of assessments: time limits for amending assessments where Regulation 20 of the Income Tax Regulations 1936 applies and the matters for which assessments may be amended

Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001