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Legislation
ATO documents that consider ITAA 1997 s 106-50
23 documents
Income tax: capital gains: does an asset 'pass' to a beneficiary of a deceased estate under section 128-20 of the Income Tax Assessment Act 1997 if the beneficiary becomes absolutely entitled to the asset as against the trustee of the estate?
Income tax: capital gains: what are the capital gains tax consequences where a legal personal representative (LPR) purchases an asset to satisfy a general legacy?
Income tax: trust vesting - consequences of a trust vesting
Income tax: BT Investment Management Limited - Employee Equity Plan
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return
Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital
Income tax: scrip for scrip: exchange of securities in Atlassian Corporation Pty Limited for securities in Atlassian Corporation PLC
Income tax: Singapore Telecommunications Limited - de-listing of CHESS Depositary Interests from the Australian Securities Exchange
Income tax: return of capital by way of in specie distribution of shares in CYBG PLC by National Australia Bank Limited
Income tax: Qantas Airways Limited - employee share schemes - return of capital
Income tax: Thinksmart Limited - delisting from ASX and shares converted into Depositary Interests
Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)
Income tax: scrip for scrip roll-over: exchange of CHESS Depositary Interests in fourteen BlackRock iShares Funds for units in fourteen new BlackRock Trusts
Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes
Income tax: Greencross Limited - Scheme of Arrangement and payment of Special Dividend
Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997
Capital gains tax: Demergers - Chess Unit of Foreign Security (CUFS) issued under a demerger
CGT small business concessions: retirement - choice made by beneficiary of deceased estate
Income tax: Trust vesting - amending the vesting date and consequences of a trust vesting
Capital gains tax: trusts: absolutely entitled beneficiary