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Legislation
ATO documents that consider ITAA 1997 s 115-30
94 documents
Income tax: scrip for scrip: exchange of shares in Xstrata plc for shares in Glencore International plc
Income tax: exchange of shares in Bathurst Resources Limited for shares in NZ NewCo
Income tax: scrip for scrip: exchange of options in Bathurst Resources Limited for options in NZ NewCo
Income tax: demerger of Enterprise Uranium Ltd by Enterprise Metals Limited
Income tax: demerger of Orora Limited by Amcor Limited
Income tax: scrip for scrip: exchange of securities in Atlassian Corporation Pty Limited for securities in Atlassian Corporation PLC
Income tax: scrip for scrip: exchange of shares in Envestra for APA stapled securities
Income tax: demerger of Kogi Iron Limited by TGP Australia Limited
Income tax: demerger of McAleese Limited by TTG Pty Ltd
Income tax: demerger of OMI Holdings Limited by Donaco International Limited
Income tax: Alphabet Inc. - employee share schemes, scrip for scrip roll-over, Division 615 roll-over
Income tax: demerger of Establish Property Group Ltd by Australian Finance Group Limited
Income tax: demerger of South32 by BHP Billiton Limited
Income tax: Restructure of AusNet Services
Income tax: demerger of West Cumbria Mining (Holdings) Limited by Riverside Energy Limited
Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited
Income tax: demerger of TMK Montney Ltd by Tamaska Oil & Gas Limited
Income tax: APN News & Media Limited - demerger of NZME Limited
Income tax: CGT rollover - exchange of shares in Ecosave Holdings Limited for shares in Ecosave Holdings Inc.
Income tax: scheme of arrangement - merger of Royal Automobile Club of Queensland Limited and QT Mutual Bank Limited