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Legislation
ATO documents that consider ITAA 1997 s 104-25(1)
28 documents
Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?
Income tax: New Hope Corporation Limited - Deferred Employee Share Plan
Income tax: return of capital: Guinness Peat Group PLC
Income tax: return of capital: Multiplex Development and Opportunity Fund
Income tax: Vermilion Australia Limited Partnership - changes to awards under the Australian Award Incentive Plan
Income tax: Royal Bank of Scotland Group plc adjustment to employee share schemes due to sub division and consolidation of ordinary share capital
Income tax: Guinness Peat Group plc adjustment to employee share schemes due to return of capital
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Dell Australia Pty Limited Restricted Stock Units
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Thinksmart Limited - delisting from ASX and shares converted into Depositary Interests
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Device Technologies Australia Pty Ltd adjustment to employee options
Eftpos Payments Australia Limited - demutualisation
Capital gains tax: capital losses: rights in relation to non-resident company
Capital gains tax: CGT event C2 - debtor bankrupted
CGT: Capital proceeds payable by instalments - not all received - application of CGT event C2
Capital Gains Tax: CGT event C2 - close-out of an exchange traded option