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Legislation
ATO documents that consider ITAA 1997 s 112-20
44 documents
Income tax: proposed return of capital: Burwood Property Syndicate
Income tax: proposed return of capital: Brisbane Property Syndicate
Income tax: Woolworths Limited - creating a new stapled security
Income tax: demerger of Phillips 66 by ConocoPhillips Company - employee share schemes
Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Australia Wholesale Fund
Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro DPF Holding Trust
Income tax: capital gains tax for shareholders - Separation of new News Corporation from Twenty-First Century Fox, Inc.
Income tax: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: St George channel scheme - receipt of membership interests in Mallawa Irrigation Limited
Income tax: Theodore channel scheme - receipt of shares in Theodore Water Pty Ltd
Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes
Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution
Income tax: Invion Limited - return of capital by way of in specie distribution
MetalsTech Limited - return of capital by way of in specie distribution
Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions
Discharge of debt arising from the provision of services - changing from cash to accruals accounting
Income tax: consolidation and capital gains tax: Does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group when a subsidiary member transfers a licence, granted to it by another member, to a non-group entity for no capital proceeds?
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Income tax: Capital gains tax - cost base of asset to which a beneficiary becomes absolutely entitled