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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes
Income tax: scrip for scrip: exchange of shares in Xstrata plc for shares in Glencore International plc
Income tax: exchange of shares in Bathurst Resources Limited for shares in NZ NewCo
Income tax: Cape PLC conversion of employee share scheme interests from rights to options
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes
Income tax: return of share capital: Ridley Corporation Limited
Income tax: scrip for scrip: exchange of options in Bathurst Resources Limited for options in NZ NewCo
Income tax: exchange of performance rights in Bathurst Resources Limited for performance rights in NZ NewCo
Income tax: scrip for scrip roll-over: acquisition of Diversified Utility and Energy Trust No. 3 by Diversified Utility and Energy Trust No. 2
Income tax: exchange of shares in DUET Management Company 1 Limited for shares in DUET Company Limited
Income tax: exchange of units in Diversified Utility and Energy Trust No. 1 for shares in DUET Company Limited
Income tax: cancellation of shares in Tower Limited
Income tax: Return of capital: Wesfarmers Limited
Income tax: capital gains tax for shareholders - Separation of new News Corporation from Twenty-First Century Fox, Inc.
Income tax: demerger of Enterprise Uranium Ltd by Enterprise Metals Limited
Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Chicken Income Fund
Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Australian Wine Fund
Income tax: foreign income tax offset: employee share scheme interests - ACE Insurance Ltd and ACE Group
Income tax: National Australia Bank Limited - issue of convertible preference shares II
Income tax: CSG Limited - further return of capital