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Legislation
ATO documents that consider ITAA 1997 s 115-30(1)
85 documents
Income tax: AMP Capital Infrastructure Equity Fund - creating a new stapled security
Income tax: scrip for scrip roll-over: merger of OneVue Holdings Limited and Diversa Limited
Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Australia Trust
Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Australia No. 2 Trust
Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Small Caps Trust
Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Small Caps No. 2 Trust
Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia (Private) Investment Trust
Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia (Private) Investment No. 2 Trust
Income tax: demerger of Westgold Resources Limited by Metals X Limited
Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)
Income tax: Scrip for scrip roll-over -Charter Hall Long WALE REIT Simplification
Income tax: scrip for scrip scheme of arrangement: CFC Global Pty Ltd
Income tax: partial scrip for scrip roll-over: acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited
Income tax: IFM Infrastructure Funds - Restructure
Income tax: demerger of GlyTherix Ltd by Minomic International Limited
Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend
Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes
BlackWall Limited - demerger of WOTSO Limited
Westgold Resources Limited - demerger of Castile Resources Pty Ltd
Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen