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Legislation
ATO documents that consider ITAA 1997 s 104-10(1) and (2)
14 documents
Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to buy or sell a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?
Income tax: Rinker Group Limited - Universal Share Plan
Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.
Income tax: proposed Special Dividend and Lion Nathan Limited Scheme of Arrangement
Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend
Income tax: off market takeover of Corporate Express Australia Limited and Special Dividend
Income tax: Healthscope Limited Scheme of Arrangement and Proposed Special Dividend
Income tax: itX Group Limited Scheme of Arrangement and proposed Agreed Dividend
Income tax: Wridgways Australia Limited Scheme of Arrangement and Discretionary Special Dividend
Income tax: Coal & Allied Industries Limited Scheme of Arrangement and payment of Interim Dividend and Special Dividend
Income tax: off-market share buy-back: Collins Foods Holding Pty Ltd
Income tax: Ludowici Limited Scheme of Arrangement and payment of Final Ordinary Dividend and Special Dividend
Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to buy or sell a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?
Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to sell or buy a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?