ITAA 1997 s 109-10

Income tax: Commonwealth Bank of Australia - CommBank PERLS X Capital Notes

Income tax: partial scrip for scrip roll-over: acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3

Income tax: Bank of Queensland - BOQ Capital Notes

Income tax: Ardent Leisure Group - restructure

Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Income tax: Westpac Banking Corporation - Westpac Capital Notes 6

Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes

Income tax: tax consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in Perpetual's Investor Choice Fund

Income tax: tax consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund

Capital Gains Tax: Date of acquisition of shares - exercise of options acquired under employee share schemes

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia

Capital gains tax: cost base of SingTel Shares - compulsory acquisition of Optus shares

Capital gains tax: C&W Optus (Optus) - SingTel takeover: acquisition date of SingTel shares where Optus shares were compulsorily acquired