Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 110-25(2)
73 documents
Foreign resident capital gains withholding regime: amount payable to the Commissioner
Foreign resident capital gains withholding regime: options
Income tax: capital gains: can the first element of the cost base of a CGT asset in subsection 110-25(2) of the Income Tax Assessment Act 1997 include money paid or property given to an entity other than the one from which the asset was acquired?
Income tax: capital gains: can money paid for the purposes of the first element of the cost base in subsection 110-25(2) of the Income Tax Assessment Act 1997 and the reduced cost base under section 110-55 of the Income Tax Assessment Act 1997 include the amount of a liability extinguished under the doctrine of set-off?
Income tax: Rinker Group Limited - Universal Share Plan
Income tax: capital gains: scrip for scrip roll-over: exchange of units in NMFM Split Equity Fund No. 1 for units in Wholesale Australian Equity Value Fund
Income tax: Innoventure First Trust Deed - Distribution Reinvestment Plan
Income tax: Villa World Limited merger with MFS Diversified Limited
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II
Income tax: New Hope Corporation Limited - Deferred Employee Share Plan
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (MyState Financial Credit Union of Tasmania shareholders)
Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (Tasmanian Perpetual Trustees shareholders)
Income tax: Macquarie Group Employee Retained Equity Plan
Income tax: proposed return of capital: APGF Property Syndicate No. 4
Income tax: proposed return of capital: APGF Property Syndicate No. 5
Income tax: restructure of Spark Infrastructure