ITAA 1997 s 115

Compendium

Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

Income tax: Thales SA 'World Classic 2002' Employee Share Offer

Income tax: Thales SA 'World Leverage 2002' Employee Share Offer

Income tax: AXA SA 2001 Traditional Plan Share Offer for Australian employees

Income tax: AXA SA 2002 Traditional Plan Share Offer for Australian employees

Income tax: AXA SA 2001 Leveraged Plan Share Offer for Australian employees

Income tax: AXA SA 2002 Leveraged Plan Share Offer for Australian employees

Income tax: Aventis SA 'Aventis Shares' Group Savings Plan for employees

Income tax: Aventis SA 'Aventis Performance' Group Savings Plan for employees

Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited

Income tax: Hewlett-Packard Company Amended 2000 Employee Stock Purchase Plan

Income tax: Hewlett-Packard Company 2000 Employee Stock Purchase Plan

Income tax: scrip for scrip roll-over: exchange of units in Westpac Office Trust for Mirvac Group stapled securities

Income tax: itX Group Limited Scheme of Arrangement and proposed Agreed Dividend

Income tax: Breville Group - Performance Rights Plan

Income tax: capital gains tax: Westfield Group - creating a new stapled security

Income tax: Bostik Australia Pty Ltd: Total S.A. Free Share Plan