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Legislation
ATO documents that consider ITAA 1997 s 104
112 documents
Income tax: conversion of shares and variation in rights: Golden Circle Limited
Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement
Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: capital gains: Converting Preference Shares: St. George Bank Limited
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: capital gains tax: conversion of Swan Taxis Co-operative Limited to Swan Taxis Limited, an unlisted public company registered under the Corporations Act 2001
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II
Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Limited and Orchard Industrial Property Fund stapling arrangement
Income tax: partial repayment of principal of Debenture Stock: Hastings Capital Limited (Receivers and Managers appointed) (in liquidation)
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Seven Group Holdings Limited - Issue of Transferable Extendable Listed Yield Shares 4
Income tax: capital gains tax: exchange of units in Asciano Finance Trust for shares in Asciano Limited
Income tax: capital gains tax: Westfield Group - creating a new stapled security
Income tax: proposed return of capital: Canberra Property Syndicate
Income tax: proposed return of capital: Melbourne Property Syndicate