ITAA 1936 s 6(4)

Share buy-backs

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: conversion of The Bega Co operative Society Limited to a company registered under the Corporations Act 2001

Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited

Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001

Income tax: return of capital: Olea Australis Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: return of capital: Customers Limited

Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited

Income tax: return of capital Multiplex Acumen Vale Syndicate Limited

Income tax: return of capital: Guinness Peat Group PLC

Income tax: demerger of iiNet Limited by Amcom Telecommunications Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Insurance Australia Group Limited - issue of convertible preference shares

Income tax: return of capital Multiplex Acumen Vale Syndicate Limited

Income tax: return of capital: Residential - Plus Growth Company Ltd

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