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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Income tax: scrip for scrip: acquisition of Dyno Nobel Limited by the Incitec Pivot Limited Group
Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL
Income tax: MMC Contrarian Limited - proposed return of capital to shareholders
Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Income tax: scrip for scrip roll-over: merger of Zinifex Limited and Oxiana Limited
Income tax: Scrip for scrip roll-over: merger of Centro Shopping America Trust with Centro Retail Trust
Income tax: Demerger of Impedance Cardiology Systems Inc. by ImpediMed Limited
Income tax: Selective Capital Reduction: Orica Limited
Income tax: return of capital: in specie distribution of shares by Legend Mining Limited
Income tax: return of capital: Emperor Mines Limited
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: scrip for scrip: merger of St George Bank Limited and Westpac Banking Corporation
Income tax: scrip for scrip: acquisition of Just Group Limited by Premier Investments Limited
Income tax: return of capital: MYOB Limited
Income tax: cancellation of shares in Telecom Corporation of New Zealand Limited
Income tax: demerger of Buru Energy Ltd by ARC Energy Ltd and merger of ARC Energy Ltd with Australian Worldwide Exploration Ltd
Income tax: conversion by Australian Co-operative Foods Limited to a company registered under the Corporations Act 2001 and subsequent payment of special dividend pursuant to Scheme of Arrangement
Income tax: scrip for scrip: exchange of pSivida Ltd shares, options or warrants for equivalent New pSivida Inc securities
Income tax: return of capital: Olea Australis Limited