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Legislation
ATO documents that consider ITAA 1997 s 104-135(1)
20 documents
Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?
Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited
Income tax: Vision Systems Limited: return of capital
Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL
Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd
Income tax: return of capital - Australian Pipeline Trust
Income tax: Australand Holdings Limited Capital Reallocation
Income tax: return of capital: Multiplex Development and Opportunity Fund
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: return of share capital: Ridley Corporation Limited
Income tax: Lend Lease Corporation Limited Capital Reallocation
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution
Income tax: Intrepid Mines Limited - return of capital
Chalice Gold Mines Limited - return of capital
Income tax: Inghams Group Limited - return of share capital
MetalsTech Limited - return of capital by way of in specie distribution
Capital gains tax: CGT event G1: payment a dividend