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Legislation
ATO documents that consider ITAA 1997 s 110-55
144 documents
Income tax: scrip for scrip scheme of arrangement: CFC Global Pty Ltd
Income tax: sale of Westfield Group stapled securities to Unibail-Rodamco SE - capital gains consequences
Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend
Income tax: scrip for scrip roll-over: exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited
Income tax: Ardent Leisure Group - restructure
Income tax: scrip for scrip roll-over: acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd
Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Income tax: tax consequences of investing in ABN AMRO Protected Equity Instalment Series 2007 Product Disclosure Statement - cash applicants
Income tax: tax consequences of investing in JPMorgan Dividend Advance Resettable Warrant Instalments Series IQA, IQB May 2007 Product Disclosure Statement - cash applicants and secondary market purchasers
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2007 Offer
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2008 Offer
Income tax: tax consequences of investing in ABN AMRO Unlisted Rolling Instalment Warrants 2007 Product Disclosure Statement (Cash Applicants) - Navra Blue Chip Australian Share Retail Fund
Income tax: deductibility of interest incurred on borrowings related to the Merrill Lynch Structured Equity Loan
Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - November 2008 Offer
Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - June 2009 Offer
Capital gains tax: reduced cost base - bad debt deducted
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: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Capital gains tax: cost base - UK inheritance tax