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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Income tax: capital gains tax: exchange of units in Villa World Trust for ordinary shares in Villa World Limited
Income tax: demerger of iiNet Limited by Amcom Telecommunications Limited
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)
Income tax: Cellestis Limited Scheme of Arrangement and Special Dividend
Income tax: demerger of shares in Cordlife Pte Ltd by Cordlife Limited
Income tax: return of capital: Multiplex Development and Opportunity Fund
Income tax: Citigroup Inc reverse stock split - effect on employee share schemes
Income tax: demerger of BlackWall Funds Management Limited by Pelorus Private Equity Limited
Income tax: In specie return of capital: Navigator Resources Limited
Income tax: demerger of Chorus Limited by Telecom Corporation of New Zealand Limited
Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: scrip for scrip: exchange of shares in Aon Corporation for shares in Aon plc
Income tax: scrip for scrip: merger of Auzex Resources Limited and Bullabulling Gold Limited
Income tax: demerger of Auzex Exploration Limited by Auzex Resources Limited
Income tax: Return of capital: Exco Resources Limited
Income tax: Bank of Queensland - issue of convertible preference shares
Income tax: issue of CPS2 by Suncorp Group Limited
Income tax: proposed return of capital: Chalice Gold Mines Limited
Income tax: return of capital: Energy Technologies Ltd (EGY)