ITAA 1936 s IIIAA

Income tax: is a dividend paid before 1 July 1987 an unfranked dividend for the purposes of section 705-50 of the Income Tax Assessment Act 1997?

Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 to avoid the application of paragraphs 207-145(1)(a) and 207-150(1)(a) of the Income Tax Assessment Act 1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002?

Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited

Income tax: Selective Capital Reduction: Coal and Allied Industries Limited

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

Income tax: Members Equity Bank - ME Capital Notes

Income tax: Members Equity Bank Limited - Series 2 Capital Notes

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

The 45-day holding period rule - scrip for scrip takeover

Franking of dividends: holding period and related payments - qualified person - no family trust election

Franking of dividends: holding period rule and related payments rule - trustee of a trust - interest in corpus

Franking of dividends: holding period and related payments - qualified person - family trust election

Holding period rule and related payments rule: qualified person - deceased estate

Holding period and related payment: small shareholder exemption

Franking of Dividends: holding period and related payments - unit trust - qualified person

Related payments rule: SPI Futures contracts

Income tax: distribution by trustees of dividend income under the imputation system

Trust with Nil net income - refund of imputation credits.

Trust with Nil net income - refund of imputation credits.

Franking tax offset - refund to trustee