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Legislation
ATO documents that consider ITAA 1997 s 104-10(3)(b)
17 documents
Income tax: capital gains: if a CGT asset is transferred by one spouse to another because of a court order under the Family Law Act 1975, when is the asset acquired under Division 109 of the Income Tax Assessment Act 1997 by the transferee?
Income tax: scrip for scrip roll-over: acquisition of E*TRADE Australia Limited by ANZ Online Holdings Pty Limited
Income tax: itX Group Limited Scheme of Arrangement and proposed Agreed Dividend
Income tax: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend
Income tax: Yancoal Australia Limited -contingent value right shares
Income tax: Ludowici Limited Scheme of Arrangement and payment of Final Ordinary Dividend and Special Dividend
Income tax: scheme of arrangement - merger of Gloucester Coal Limited and Yancoal Australia Limited
Income tax: scrip for scrip roll-over: restructure of Campaign Monitor Holdings Pty Limited
Income tax: Crowe Horwath Australasia Ltd Scheme of Arrangement and Special Dividend
Income tax: Return of Capital and Scheme of Arrangement - Unity Mining Limited
Income tax: SMS Management & Technology Limited - Scheme of Arrangement and Special Dividend
Income tax: Seymour Whyte Limited Scheme of Arrangement and Special Dividends
Income tax: scrip for scrip scheme of arrangement: CFC Global Pty Ltd
Healthscope Limited - scheme of arrangement and interim dividend
Capital gains tax - time of disposal where there is a dissolution of a club and acquisition of that club's assets by another club from the liquidator
Capital gains tax: date of disposal - Xstrata Holdings Pty Ltd takeover of MIM Holdings Ltd
Capital Gains Tax: transferor not a party to contract - time of CGT event A1