ITAA 1936 s 6(4)

Income tax: off market share buy-back - Intrepid Mines Limited

Proposed share capital reduction

Return of Capital: not a dividend

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

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