ITAA 1997 s 104-10(3)

Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Income tax: consolidation: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where two eligible tier-1 companies are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of the other eligible tier-1 company that immediately before the transfer had no wholly-owned subsidiaries?

Income tax: consolidation: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where three or more eligible tier-1 companies are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of one of the other eligible tier-1 companies and a choice to form a MEC group is made for that same day?

Income tax: scrip for scrip roll-over: acquisition of E*TRADE Australia Limited by ANZ Online Holdings Pty Limited

Income tax: off-market share buy-back: MMC Contrarian Limited

Income tax: off-market share buy-back: Lion Selection Limited

Income tax: off-market share buy-back: Progen Pharmaceuticals Limited

Income tax: off-market share buy-back: Aconex Limited

Income tax: proposed Special Dividend and Lion Nathan Limited Scheme of Arrangement

Income tax: off-market share buy-back: Gotalk Limited

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: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend

Income tax: RP Data Limited Scheme of Arrangement and Special Dividend

Income tax: off-market share buy-back: Collins Foods Holding Pty Ltd

Income tax: Oceania Capital Partners Limited: return of capital and off-market share buy-back