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Legislation
ATO documents that consider ITAA 1997 s 104-25(2)
16 documents
Income tax: Selective Capital Reduction: Bridgestone Australia Ltd
Income tax: Selective Capital Reduction: Avatar Industries Limited
Income tax: Selective Capital Reduction: Orica Limited
Income tax: Selective Capital Reduction: CITIC Australia Trading Limited
Income tax: return of capital: Guinness Peat Group PLC
Income tax: Octagonal Resources Limited - scheme of arrangement and selective capital reduction
Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares
Eftpos Payments Australia Limited - demutualisation
MetalsTech Limited - return of capital by way of in specie distribution
Capital gains tax - time of CGT event C2
Capital gains tax: CGT event C2 - unsecured note
Discharge of debt arising from the provision of services - changing from cash to accruals accounting
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Capital gains tax: CGT event C2 - surrender of life interest
Capital gains tax: CGT event C2 - ending of contractual rights
Capital Gains Tax: discount capital gain - lease surrender receipt by lessor