ITAA 1936 s 6BA(5)

Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

Compendium

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)

Income tax: demerger of DuluxGroup Limited by Orica Limited

Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)

Income tax: Bank of Queensland - issue of convertible preference shares

Income tax: issue of CPS2 by Suncorp Group Limited

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

Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS)

Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares (CPS)

Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS)

Income tax: National Australia Bank Limited - issue of convertible preference shares

Income tax: National Australia Bank Limited - issue of convertible preference shares II

Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Limited

Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust

Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares

Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares 3

Income tax: Bendigo and Adelaide Bank Limited - Converting Preference Shares 4