ITAA 1997 s 104-135

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Income tax: capital gains: does CGT event G1 in section 104-135 of the Income Tax Assessment Act 1997 (about capital payments for shares) apply to a bonus share issued out of a share capital account?

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited

Income tax: proposed return of capital: Centennial Coal Company Limited

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

Income tax: Vision Systems Limited: return of capital

Income tax: AMP Limited - proposed return of capital to shareholders

Income tax: return of capital: Globe International Limited

Income tax: return of capital: Central Glass Pty Ltd

Income tax: return of capital: Surfers Paradise Beach Resort Pty Ltd

Income tax: demerger of NuSep Limited by Life Therapeutics Limited

Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust

Income tax: CDS Technologies Limited - return of capital to shareholders

Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL

Income tax: return of capital: Ramelius Resources Limited

Income tax: proposed return of capital: Austar United Communications Limited

Income tax: proposed return of capital: Hostworks Group Limited

Income tax: return of capital: Deep Sea Fisheries Limited

Income tax: proposed return of capital: Globe International Limited