ITAA 1997 s 116

Compendium

Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.

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

Income tax: Selective Capital Reduction: Bridgestone Australia Ltd

Income tax: Selective Capital Reduction: Orica Limited

Income tax: Selective Capital Reduction: CITIC Australia Trading Limited

Income tax: capital gains tax: exchange of units in Asciano Finance Trust for shares in Asciano Limited

Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Australian Wine Fund

Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares

Income tax: disturbance payments by Transport for NSW in respect of the construction of the Sydney Metro City & Southwest

Capital gains tax: amalgamation of controlled foreign companies - cancellation of shares - capital proceeds for CGT event C2

Capital gains tax: acquisition of right to sell leased plant - whether deemed capital proceeds received