ITAA 1997 s 110-25(2)(a) and subsection 110-55(2)

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

Income tax: capital gains: Converting Preference Shares: St. George Bank Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares

Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Capital gains tax: cost base: limited recourse loan