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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Income tax: Challenger Limited: Challenger Capital Notes
Income tax: scrip for scrip roll-over: acquisition of units in Federation Centres Trust No. 2 and Federation Centres Trust No. 3 by Federation Centres Trust No. 1
Income tax: Lend Lease Corporation Limited Capital Reallocation
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Wotif.com Holdings Limited Scheme of Arrangement and Payment of Special Dividend
Income tax: demerger of Jacana Minerals Limited by Syrah Resources Limited
Income tax: provision of accommodation by Shell Korea Ltd to employees who are residents of Australia for tax purposes
Income tax: EcoBiotics Limited - demerger of QBiotics Limited
Income tax: Qantas Airways Limited - capital return and share consolidation
Income tax: Equity Trustees Limited - exchange of shares for shares in EQT Holdings Limited
Income tax: TGR Biosciences Pty Ltd - return of capital
Income tax: scrip for scrip roll-over: exchange of units in several trusts for units in the Aventus Retail Property Fund
Income tax: EQT Group restructure - employee share schemes - treatment of shares or rights
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2
Income tax: exchange of units in the Bailador Trust for shares in Bailador Technology Investments Limited
Income tax: The Village Building Co Limited - conversion of shares, variation of rights and selective capital reduction
Income tax: restructure of Bailador Siteminder Co-Investment Trust
Income tax: Yancoal SCN Limited: Subordinated Capital Notes
Income tax: off-market share buy-back: U&D Coal Limited
Income tax: off market share buy-back - Intrepid Mines Limited