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Legislation
ATO documents that consider ITAA 1997 s 109-5(2)
54 documents
Foreign resident capital gains withholding regime: options
Income tax: capital gains: is the Commonwealth or a State or Territory an entity for the purposes of Event Number D1 (about an entity creating contractual or other rights in you) in subsection 109-5(2) of the Income Tax Assessment Act 1997?
Income tax: capital gains: is a court an entity for the purposes of Event Number D1 (about an entity creating contractual or other rights in you) in subsection 109-5(2) of the Income Tax Assessment Act 1997?
Compendium
Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to buy or sell a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?
Income tax: capital gains: employee share scheme: Telstra Corporation Limited
Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited
Income tax: Qantas Deferred Share Plan - 2004 Performance Share Plan Rules
Income tax: National Australia Bank Limited - Staff Share Allocation Plan (2005 Australian Mid-Year employee share offer)
Income tax: Qantas Deferred Share Plan - Senior Manager Long Term Incentive Rules
Income tax: Qantas Deferred Share Plan - 2005 Performance Shares
Income tax: Qantas Deferred Share Plan - Non-Executive Director Share Plan
Income tax: Qantas Deferred Share Plan - 2006 Performance Share Plan
Income tax: Qantas Deferred Share Plan - 2006 Retention Plan
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: New Hope Corporation Limited - Deferred Employee Share Plan
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: demerger of Dart Energy Limited by Arrow Energy Limited
Income tax: demerger of Macquarie Atlas Roads Limited by Intoll Trust (II)