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Legislation
ATO documents that consider ITAA 1997 s 104-10(3)
40 documents
Income tax: Ludowici Limited Scheme of Arrangement and payment of Final Ordinary Dividend and Special Dividend
Income tax: capital gains tax: special dividend and capital proceeds from sale of Norton Gold Fields Limited shares pursuant to off market takeover
Income tax: off-market takeover of Adelhill Ltd and Permitted Special Dividend
Income tax: off-market share buy-back: IMB Limited
Income tax: off-market share buy-back: IMB Limited
Income tax: Crowe Horwath Australasia Ltd Scheme of Arrangement and Special Dividend
Income tax: scrip for scrip roll-over: merger of OneVue Holdings Limited and Diversa Limited
Income tax: Seymour Whyte Limited Scheme of Arrangement and Special Dividends
Income tax: partial scrip for scrip roll-over: acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited
Healthscope Limited - scheme of arrangement and interim dividend
Capital gains tax: time of CGT event A1 where body corporate transfers property to developer
Capital gains tax: land vested in a statutory trustee for sale, CGT event A1 or CGT event E1?
Capital gains tax: disposal or creation of assets by partners to a wholly-owned company
Capital gains and foreign residents: meaning of 'holds' for the purposes of a foreign resident's direct participation interest in a Part X Australian company
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, without any wholly-owned subsidiaries, are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of the other eligible tier-1 company?
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, without any wholly-owned subsidiaries, 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?
Capital gains tax - scrip for scrip roll-over - takeover of C & W Optus by SingTel
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: transferor not a party to contract - time of CGT event A1
Capital Gains Tax: amendment of assessments to give effect to the timing rule