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Legislation
ATO documents that consider ITAA 1936 s 6
68 documents
Income tax: Listed investment companies: LIC capital gain: proposed disposal of investment portfolio of CMG CH China Investments Limited
Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs
Income tax: Shell Group - Employee Performance Share Plan
Income tax: off-market share buy-back: Collins Foods Holding Pty Ltd
Income tax: Insurance Australia Group Limited - issue of convertible preference shares
Income tax: transfer of assets from Caledonia Australia Trust to Caledonia Australia No. 2 Trust
Income tax: transfer of assets from Caledonia Global Investment Trust to Caledonia Global Investment No. 2 Trust
Income tax: transfer of assets from Caledonia (Private) Investment Trust to Caledonia (Private) Investment No. 2 Trust
Income tax: transfer of assets from Caledonia Small Caps Trust to Caledonia Small Caps No. 2 Trust
Income tax: scrip for scrip: exchange of securities in Atlassian Corporation Pty Limited for securities in Atlassian Corporation PLC
Income tax: off market share buy-back - Tower Limited
Income tax: bonus share plan: Whitefield Limited
QANTM Group - equity participation scheme for principals
IFM Australian infrastructure wholesale funds - capital reallocation
Use of certain legal structures established in Liechtenstein to attempt to avoid or evade Australian tax obligations
Australian resident entities creating false deductions and/or concealing income through arrangements with promoters based in Vanuatu.
Australian resident entities using promoted tax schemes in Samoa to claim purported deductions and conceal income or assets
Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997
Income tax: Challenger CarePlus
Income tax: Challenger Life Company Limited CarePlus Annuity and Insurance