ITAA 1936 s 6(1)

Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

Income tax: Alterra Limited - demerger of Carbon Conscious Investments Ltd

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back

Income tax: Phileo Australia Limited - selective capital reduction

Income tax: Invion Limited - return of capital by way of in specie distribution

Income tax: Ardent Leisure Group - restructure

Income tax: scrip for scrip roll-over: acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd

Income tax: Greencross Limited - Scheme of Arrangement and payment of Special Dividend

Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Income tax: Members Equity Bank Limited - Series 2 Capital Notes

Income tax: Westpac Banking Corporation - Westpac Capital Notes 6

Property Exchange Australia Limited - Employee Share Option Plan - Commissioner's discretion to reduce the minimum holding period in relation to options acquired

Healthscope Limited - scheme of arrangement and interim dividend

Amcor Limited - scrip for scrip roll-over

Hivint Pty Limited - Employee Option Plan

Ozinca Australia Pty Ltd - scrip for scrip rollover

Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes

Avant Mutual Group Limited - retirement reward dividend