ITAA 1997 s 104-165(3)

Income tax: CMI Limited - off-market share buy-back

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

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

Income tax: IPE Limited: return of share capital

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

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

Income tax: Wesfarmers Limited - demerger of Coles Group Limited

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

Income tax: Intrepid Mines Limited - return of capital

Caltex Australia Limited - off-market share buy-back

Chalice Gold Mines Limited - return of capital

Woolworths Group Limited - off-market share buy-back

Income tax: BHP Group Limited - off-market share buy-back

Income tax: Inghams Group Limited - return of share capital

McMillan Shakespeare Limited - off-market share buy-back

BlackWall Limited - demerger of WOTSO Limited

Qantas Airways Limited - off-market share buy-back

MetalsTech Limited - return of capital by way of in specie distribution

Incitec Pivot Limited - reduction of share capital

Assessability of a capital gain derived by a non-resident from the disposal of shares in an Australian public company which do not have the necessary connection with Australia