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Legislation
ATO documents that consider ITAA 1997 s 104-25
390 documents
Income tax: Selective Capital Reduction: Avatar Industries Limited
Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited
Income tax: proposed Equity Return: MYOB Limited
Income tax: capital gains: Converting Preference Shares: St. George Bank Limited
Income tax: statutory licence roll-over for the replacement of bore licences with aquifer access licences and treatment of payments received under the Achieving Sustainable Groundwater Entitlements Program
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: assessable income: payments received under the Redress Scheme for former residents of State care in Western Australia
Income tax: MMC Contrarian Limited - proposed return of capital to shareholders
Income tax: treatment of payments received under the Western Port Commercial Netting Licence Surrender and Relocation Program
Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Income tax: Selective Capital Reduction: Orica Limited
Income tax: return of capital: in specie distribution of shares by Legend Mining Limited
Income tax: return of capital: Emperor Mines Limited
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria)
Income tax: return of capital: MYOB Limited
Income tax: scrip for scrip: exchange of pSivida Ltd shares, options or warrants for equivalent New pSivida Inc securities
Income tax: return of capital: Olea Australis Limited
Income tax: Henderson Group plc reorganisation - scrip for scrip roll-over and Foreign Investment Fund (FIF) implications