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Legislation
ATO documents that consider ITAA 1997 s 110-25(2)
73 documents
Income tax: Hyne & Son Pty Ltd - exchange of shares for stapled securities in Mayflower Enterprises Pty Ltd
Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes
Income tax: scrip for scrip roll-over: merger of OneVue Holdings Limited and Diversa Limited
Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes
Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 5
Income tax: Suncorp Group Limited: Suncorp Group Limited Capital Notes 2
Income tax: Bendigo and Adelaide Bank Limited - Converting Preference Shares 4
Income tax: Commonwealth Bank of Australia - CommBank PERLS X Capital Notes
Income tax: partial scrip for scrip roll-over: acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited
Income tax: Members Equity Bank - ME Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Bank of Queensland - BOQ Capital Notes
Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Members Equity Bank Limited - Series 2 Capital Notes
Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes
Income tax: capital gains: in the first element of the cost base of a CGT asset in subsection 110-25(2) of the Income Tax Assessment Act 1997, does money or property necessarily have to be paid or given to the entity that caused a CGT event (for example a disposal) to happen to the asset?
Income tax: capital gains: can money paid for the purposes of the first element of cost base in subsection 110-25(2) of the Income Tax Assessment Act 1997 and 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: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?