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Legislation
ATO documents that consider ITAA 1997 s 110-55
144 documents
Income tax: are the costs of subscriptions to share market information services and investment journals deductible under section 8-1 of the Income Tax Assessment Act 1997?
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: consolidation: for the purposes of working out step 1 of a consolidated group's exit allocable cost amount in the leaving entity under section 711-25 of the Income Tax Assessment Act 1997 , is the terminating value for a CGT asset determined under Division 110 for assets that have their tax cost set under subsection 701-10(4)?
Income tax: Qantas Deferred Share Plan - 2003/04 Performance Rights Plan Rules
Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited
Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited
Income tax: Shell Group - Global Employee Share Purchase Plan
Income tax: off-market share buy-back: CMI Limited
Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: capital gains: Converting Preference Shares: St. George Bank Limited
Income tax: scrip for scrip: acquisition of Just Group Limited by Premier Investments Limited
Income tax: Henderson Group plc reorganisation - scrip for scrip roll-over and Foreign Investment Fund (FIF) implications
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: scrip for scrip roll-over: exchange of shares in Sunshine Gas Limited for shares in Queensland Gas Company Limited
Income tax: scrip for scrip roll-over: exchange of shares in Select Design Technologies Limited for shares in International Innovations Limited
Income tax: scrip for scrip roll-over: exchange of Interests in the Premium Equity Fund for units in the Common Fund No. 3
Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme
Income tax: scrip for scrip roll-over: acquisition of Anzon Australia Limited by ROC Oil Company Limited
Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited