ITAA 1997 s 115-A

MetalsTech Limited - return of capital by way of in specie distribution

Gamma Investments HoldCo Pty Ltd - reduction of share capital

Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?

Income tax: where an amount included in a beneficiary's assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss ('capital loss offset') or access the CGT discount in relation to the amount?

Capital gains tax: shares - non assessable payment

Capital Gains Tax: Disposal of interest in an 'off the plan' purchase contract

Capital gains tax: CGT discount - asset sold within 12 months of becoming an Australian resident.

Capital gains tax: CGT discount: capital gain from disposal of shares owned for less than 12 months - shares acquired under arrangement for which Subdivision 124-G rollover chosen