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Legislation
ATO documents that consider ITAA 1997 s 104-135(3)
138 documents
Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions
Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources 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: 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: 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
Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited
Income tax: proposed Equity Return: MYOB Limited
Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd
Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd