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Legislation
ATO documents that consider ITAA 1997 s 104-135(4)
100 documents
Income tax: return of capital: Alliance Resources Limited
Income tax: Global Resource Masters Fund Limited - return of capital
Income tax: Service Stream Limited - return of capital and share consolidation
Income tax: CMI Limited - return of share capital
Income tax: Returns of share capital: IPE Limited
Income tax: return of capital: Alliance Resources Limited
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: returns of share capital: IPE Limited
Income tax: return of capital: Whitehaven Coal Limited
Income tax: return of capital: IWIF Holdings Limited (IWIFH)
Income tax: IPE Limited: return of share 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
Talisman Mining Limited - return of capital
Income tax: Inghams Group Limited - return of share capital
MetalsTech Limited - return of capital by way of in specie distribution
Incitec Pivot Limited - reduction of share capital
Gamma Investments HoldCo Pty Ltd - reduction of share capital
CGT - shares - capital reductions - reduced cost base