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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Income tax: proposed return of capital: Oceania Capital Partners Limited
Income tax: Selective Capital Reduction: Coal and Allied Industries Limited
Income tax: proposed return of capital: Energy Infrastructure Trust
Income tax: proposed return of capital: Customers Limited
Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (MyState Financial Credit Union of Tasmania shareholders)
Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (Tasmanian Perpetual Trustees shareholders)
Income tax: scrip for scrip roll-over: acquisition of units in Mirvac Real Estate Investment Trust by Mirvac Property Trust
Income tax: return of capital: Lion Selection Limited
Income tax: van Eyk Three Pillars Limited: proposed return of capital and share consolidation
Income tax: off market takeover of Corporate Express Australia Limited and Special Dividend
Income tax: demerger of Dart Energy Limited by Arrow Energy Limited
Income tax: demerger of DuluxGroup Limited by Orica Limited
Income tax: scrip for scrip roll-over: exchange of units in Westpac Office Trust for Mirvac Group stapled securities
Income tax: return of capital: Customers Limited
Income tax: proposed return of capital: Ramelius Resources Limited
Income tax: demerger of Lion Selection Group Ltd by Lion Selection Ltd
Income tax: return of capital: in specie distribution of shares by Trafford Resources Limited
Income tax: capital gains tax: conversion of Abalone Fishermen's Co-operative Limited to a company registered under the Corporations Act 2001
Income tax: capital gains tax: exchange of units in Asciano Finance Trust for shares in Asciano Limited
Income tax: demerger of White Rock Minerals Limited by Rex Minerals Limited