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Legislation
ATO documents that consider ITAA 1997 s 115-A
208 documents
Income tax: scrip for scrip roll-over: acquisition of units in Centuria Urban REIT by Centuria Metropolitan REIT
Income tax: CGT roll-over - exchange of shares in Touchcorp Limited for shares in Afterpay Touch Group Limited
Income tax: CGT roll-over - exchange of shares in Afterpay Holdings Limited for shares in Afterpay Touch Group Limited
Income tax: scrip for scrip roll-over: acquisition of Heemskirk Consolidated Limited by Northern Silica Corporation
Income tax: SMS Management & Technology Limited - Scheme of Arrangement and Special Dividend
Income tax: return of capital: Whitehaven Coal Limited
Income tax: scrip for scrip: exchange of Kore Potash shares, options and performance rights for Kore UK CDIs, options and performance rights
Income tax: return of capital: IWIF Holdings Limited (IWIFH)
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: sale of Westfield Group stapled securities to Unibail-Rodamco SE - capital gains consequences
Income tax: IPE Limited: return of share capital
Income tax: scrip for scrip roll-over: exchange of CHESS Depositary Interests in fourteen BlackRock iShares Funds for units in fourteen new BlackRock Trusts
Income tax: scrip for scrip roll-over: acquisition of units in SGH Professional Investor Micro Cap Trust by SGH Emerging Companies Fund
Income tax: scrip for scrip roll-over: acquisition of units in EQT Emerging Companies Fund by SGH Professional Investor Emerging Companies Trust
Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution
Income tax: scrip for scrip roll-over: exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited
Income tax: Intrepid Mines Limited - return of capital
Chalice Gold Mines Limited - return of capital
Income tax: Inghams Group Limited - return of share capital