ITAA 1936 s of the scheme did so for a purpose (whether or not the dominant purpose but not including an incidental purpose) of enabling the relevant taxpayer to obtain a tax benefit (paragraph 45B(2)(c)

Income tax: proposed Equity Return: MYOB Limited

Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)

Income tax: return of capital: Emperor Mines Limited

Income tax: return of capital: MYOB Limited

Income tax: return of capital - nib holdings limited

Income tax: Return of capital - UXC Limited

Income tax: proposed return of capital: Pan Pacific Petroleum NL

Income tax: in specie distribution of units by Global Mining Investments Limited

Income tax: Associated Retailers Limited - ARL Equity Notes

Income tax: Melbourne IT Ltd - return of capital

Income tax: off-market share buy-back: U&D Coal Limited