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Legislation
ATO documents that consider ITAA 1997 s 116-20
245 documents
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement
Income tax: Investment in the Wattle Group
Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.
Income tax: Westpac Banking Corporation Employee (Deferral) Share Plan
Income tax: Westpac Banking Corporation Restricted Share Plan
Income tax: scrip for scrip: acquisition of HPAL Limited by Salmat Limited
Income tax: share buy-back: Foster's Group Limited
Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited
Income tax: scrip for scrip roll-over: acquisition of E*TRADE Australia Limited by ANZ Online Holdings Pty Limited
Income tax: proposed return of capital: Centennial Coal Company Limited
Income tax: scrip for scrip roll-over: merger of Promina Group Limited with Suncorp-Metway Limited
Income tax: share buy-back: BHP Billiton Limited
Income tax: off market share buy-back: Foster's Group Limited
Income tax: off-market share buy-back: Corporate Express Australia Limited
Income tax: return of capital: Globe International Limited
Income tax: share buy-back: Just Group Limited
Income tax: share buy-back: Alumina Limited
Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts
Income tax: off-market share buy-back: Gotalk Limited