ITAA 1997 s 109-A

Income tax: Vision Systems Limited: return of capital

Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited

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: shares - non assessable payment

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