ITAA 1936 s 6C

Income tax: when can a 'public unit trust' carry out sub-underwriting of share issues and still carry on a business wholly consisting of 'eligible investment business', for the purposes of Division 6C of the Income Tax Assessment Act 1936

Income tax: scrip for scrip: exchange of shares in MAp Airports International Limited for units in MAp Airports Trust 2 and cash consideration

Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited

Income tax: restructure of Spark Infrastructure

Income tax: exchange of units in a unit trust for shares in a company: restructure of the Strathearn Group

Income tax: scrip for scrip: exchange of shares in Envestra for APA stapled securities

Income tax: Ardent Leisure Group - restructure

URB Investments Limited - partial scrip for scrip roll-over

Perth Markets Limited - restructure

Dexus - scrip for scrip roll-over

Exemption from income tax: Whether a Resident Unit Trust is a Trading Trust

Fixed trust operated by a local government entity

Public Trading Trust - meaning of control

Capital gains tax: scrip for scrip rollover - unit in a public trading trust exchanged for a share in a company

Foreign Investment Funds - Reduction of disposal consideration where amounts were previously attributed

Trading trust: Trading Business - Eligible Investment Business

Research and development: consolidated group - deductibility for head company - expenditure incurred by subsidiary as a corporate trustee

Consolidation: Public trading trust - choice to form a consolidated group

Is a non stock membership interest an investment in a 'similar financial instrument' when applying the 'eligible investment business' test in the Public Trading Trust rules?

Equity Mortgage Agreements: Division 6C of the Income Tax Assessment Act 1936