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Legislation
ATO documents that consider ITAA 1997 s 110-25(2) and 110-55(2)
42 documents
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 3
Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 3
Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 4
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 4
Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes
Income tax: Insurance Australia Group Limited - issue of IAG Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 5
Income tax: Warwick Credit Union Ltd - Capital Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 5
Income tax: Bank of Queensland - BOQ Capital Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2006 Offer
Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan
Income tax: tax consequences of investing in MQ Listed Protected Loan
Income tax: tax consequences of investing in the UBS Protected Geared Investment - 2007 Product Disclosure Statement
Capital gains tax: cost base - legal fees incurred in winding up a company
Discharge of debt arising from the provision of services - changing from cash to accruals accounting
Capital gains tax: capital contribution to insolvent company - cost base - market value substitution rule