ITAA 1936 s 47

ICSGlobal Limited - return of share capital and special dividend

Primewest (HICT) Pty Ltd - return of capital

Horizon Oil Limited - return of capital

Wesfarmers Limited - return of capital

Archer Materials Limited - return of capital by way of in specie distribution

Cardno Limited - return of capital and special dividend

PRT Company Limited - distribution of special dividend and return of capital following sale of assets

Prospect Resources Limited - return of capital and special dividend

Cardno Limited - return of capital and special dividends

Invex Therapeutics Ltd - return of capital

PointsBet Holdings Limited - return of capital

Danakali Ltd - return of capital and special dividend

Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether distributions by the liquidator of a head company represent 'income derived' by the head company for the purposes of section 47 of the Income Tax Assessment Act 1936?

Consolidation - assessability of liquidator's distributions

Income tax: capital gains: how is a distribution of the 'exempt' component of a capital gain attributable to goodwill treated for the purposes of:(a) section 47 of the Income Tax Assessment Act 1936 ('the 1936 Act'); and (b) the capital gains provisions; when a company's business ends and the capital gain is distributed to shareholders by a liquidator in the course of winding up the company?

Assessability of final dividend received from the liquidator of WoolStock Australia Ltd

CGT - shares - capital reductions - reduced cost base