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Legislation
ATO documents that consider ITAA 1997 s 109-5
158 documents
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: MMC Contrarian Limited - proposed return of capital to shareholders
Income tax: BT Investment Management Limited - Employee Equity Plan
Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)
Income tax: return of capital: in specie distribution of shares by Legend Mining Limited
Income tax: return of capital: Emperor Mines Limited
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: return of capital: MYOB Limited
Income tax: return of capital: Olea Australis Limited
Income tax: Henderson Group plc reorganisation - scrip for scrip roll-over and Foreign Investment Fund (FIF) implications
Income tax: scrip for scrip roll-over: exchange of shares and options in Peplin Limited (Australia) for shares and options in Peplin Incorporated (USA)
Income tax: return of capital: DSF International Holdings Limited (previously Deep Sea Fisheries Limited)
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II
Income tax: New Hope Corporation Limited - Deferred Employee Share Plan
Income tax: scrip for scrip: exchange of HeartWare Limited shares, options or performance rights for equivalent HeartWare International Inc securities
Income tax: share capital reduction: Artist & Entertainment Group Limited
Income tax: Allco Equity Partners Limited: proposed return of capital
Income tax: proposed return of capital: Rattoon Holdings Limited
Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Limited and Orchard Industrial Property Fund stapling arrangement
Income tax: proposed return of capital: Eircom Holdings Limited