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Legislation
ATO documents that consider ITAA 1997 s 108-5
91 documents
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: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: Insurance Australia Group Limited
Income tax: NSW Department of Environment, Climate Change and Water - Biodiversity Banking and Offsets Scheme
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: scrip for scrip roll-over: acquisition of units in Mirvac Real Estate Investment Trust by Mirvac Property Trust
Income tax: scrip for scrip roll-over: exchange of units in Westpac Office Trust for Mirvac Group stapled securities
Income tax: capital gains tax: exchange of units in Villa World Trust for ordinary shares in Villa World Limited
Income tax: Insurance Australia Group Limited - issue of convertible preference shares
Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 1)
Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 2)
Income tax: scrip for scrip roll-over: acquisition of Diversified Utility and Energy Trust No. 3 by Diversified Utility and Energy Trust No. 2
Income tax: exchange of shares in DUET Management Company 1 Limited for shares in DUET Company Limited
Income tax: exchange of units in Diversified Utility and Energy Trust No. 1 for shares in DUET Company Limited
Income tax: off market share buy-back - Tower Limited
Income tax: scrip for scrip roll-over: acquisition of units in Federation Centres Trust No. 2 and Federation Centres Trust No. 3 by Federation Centres Trust No. 1
Income tax: The Village Building Co Limited - conversion of shares, variation of rights and selective capital reduction
Income tax: off market share buy-back - Intrepid Mines Limited
Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes
Income tax: scrip for scrip roll-over: acquisition of Centuria Metropolitan REIT No. 2 by Centuria Metropolitan REIT No. 1