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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Income tax: rental property - division of net income or loss between co-owners
Income tax: whether business is carried on in partnership (including 'husband and wife' partnerships)
Income tax: primary production and forestry
Income tax: capital gains: scrip for scrip roll-over: proposed takeover of F H Faulding & Co Limited by the Mayne Nickless Limited Group
Income tax: capital gains: scrip for scrip roll-over: acquisition of Howard Smith Limited by Wesfarmers Retail Pty Ltd, a 100% owned subsidiary of Wesfarmers Limited
Income tax: Listed investment companies: LIC capital gain: proposed disposal of investment portfolio of CMG CH China Investments Limited
Income Tax and Fringe Benefits Tax: GAP Activities Program
Income tax: Agere Systems Inc. 2001 Employee Stock Purchase Plan
Income tax: capital gains: scrip for scrip roll-over: exchange of units in NMFM Split Equity Fund No. 1 for units in Wholesale Australian Equity Value Fund
Income tax: scrip for scrip: acquisition of HPAL Limited by Salmat Limited
Income tax: scrip for scrip roll-over: acquisition of Alinta Limited by ES & L Pty Limited
Income tax: The National Mutual Life Association of Australasia Limited: application of section 26AH of the Income Tax Assessment Act 1936 to Guaranteed Investment Bonds and Personal Investment Bonds
Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited
Income tax: scrip for scrip roll-over: acquisition of Bolnisi Gold NL by Coeur d'Alene Mines Corporation
Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited
Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited
Income tax: scrip for scrip roll-over: acquisition of E*TRADE Australia Limited by ANZ Online Holdings Pty Limited
Income tax: capital gains: amendment of trust constitution: ConnectEast Holding Trust
Income tax: capital gains: amendment of trust constitution: ConnectEast Investment Trust
Income tax: conversion of The Bega Co operative Society Limited to a company registered under the Corporations Act 2001