ITAA 1997 s 109-55

Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited

Income tax: exchange of shares in Bathurst Resources Limited for shares in NZ NewCo

Income tax: scrip for scrip: exchange of options in Bathurst Resources Limited for options in NZ NewCo

Income tax: scrip for scrip roll-over: exchange of unvested options in Viator Inc for unvested options in TripAdvisor Inc

Income tax: Ardent Leisure Group - restructure

Franking Credits: CGT roll-over relief and its interaction with the date of acquisition for imputation purposes - qualified person - family trust election

Cost base of pre-CGT assets acquired by a company subject to a roll-over under Subdivision 122-A of the Income Tax Assessment Act 1997