ITAA 1997 s 104-10(4)

Income tax: off-market share buy-back: Virgin Australia Holdings Limited

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3

Income tax: Mantra Group Limited - Scheme of Arrangement and payment of Special Dividend

Income tax: Tox Free Solutions Limited - Scheme of Arrangement and Special Dividend

Income tax: LifeHealthcare Group Limited - Scheme of Arrangement and payment of Interim Dividend and Special Dividend

Income tax: Metcash Limited - Off-market share buy-back

Income tax: Rio Tinto Limited - off-market share buy-back

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back

Income tax: Monash Absolute Investment Company Limited - off-market share buy-back

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Healthscope Limited - scheme of arrangement and interim dividend

Woolworths Group Limited - off-market share buy-back

McMillan Shakespeare Limited - off-market share buy-back

Qantas Airways Limited - off-market share buy-back

Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back

Deferred capital loss or deduction: greater than 50% interest - new event

Deducting tax loss: saving rule - indirect equity interest subject to two CGT events in the ownership test period

Deducting tax loss: saving rule - whether 'reflected' effects of capital losses, deductions and reduced assessable Income considered separately

Deferred capital loss or deduction: greater than 50% interest - partial reacquisition by originating company

Assessability of capital gain derived by non-resident from sale of real property situated in Australia