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Legislation
ATO documents that consider ITAA 1997 s 102
7 documents
Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936
Income tax: capital gains tax: exchange of units in Asciano Finance Trust for shares in Asciano Limited
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 Phillips 66 by ConocoPhillips Company - employee share schemes
Foreign income tax offset: entitlement where foreign capital gain is only partly assessable in Australia
Foreign currency translation rules in working out 'applicable fund earnings' under section 305-75 of the ITAA 1997
Fixed trust - foreign resident beneficiary - capital gain disregarded when CGT event for fixed trust estate happens prior to 21 March 2005