ITAA 1936 s D of Division 2 of Part III

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test

Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities

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

Income tax: Westpac Banking Corporation - Westpac Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2

Income tax: Avant Mutual Group Limited - Retirement Reward Dividend

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

Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes

Income tax: Challenger Limited: Challenger Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2

Income tax: Yancoal SCN Limited: Subordinated Capital Notes

Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 3

Income tax: National Australia Bank Limited - issue of NAB Capital Notes

Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes

Income tax: Westpac Banking Corporation - Westpac Capital Notes 3

Income tax: AMP Limited - AMP Capital Notes (October 2015 Prospectus offer)

Income tax: National Australia Bank Limited - issue of NAB Capital Notes 2

Income tax: Westpac Banking Corporation - Westpac Capital Notes 4