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Legislation
ATO documents that consider ITAA 1997 s 116-20(1)
159 documents
Eureka Funds Management Administration Pty Limited - AXA SA 2018 Leveraged Plan share offer for Australian employees
Healthscope Limited - scheme of arrangement and interim dividend
Chalice Gold Mines Limited - return of capital
Talisman Mining Limited - return of capital
Income tax: Inghams Group Limited - return of share capital
AXA Australia Employers - AXA SA 2019 Leveraged Plan share offer for Australian employees
MetalsTech Limited - return of capital by way of in specie distribution
Sale of Company via Share Cancellation
Capital gains: capital proceeds arising from the grant of a licence to use premises
Deducting tax loss: saving rule - reduced capital gain made during ownership test period due to agreement involving payment of a contingent amount
Capital Gains Tax: capital proceeds - shares held in escrow
Capital gains tax: land vested in a statutory trustee for sale, CGT event A1 or CGT event E1?
Capital gains tax: amalgamation of controlled foreign companies - cancellation of shares - capital proceeds for CGT event C2
Discharge of debt arising from the provision of services - changing from cash to accruals accounting
Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?
Income tax: capital gains: what is the amount of the consideration received in respect of the disposal of an asset where the consideration consists of shares which will be delivered at a later date and decline in value prior to delivery?
Income tax: capital gains: if the parties to a contract for the sale of an asset renegotiate prior to settlement a lesser sum than the consideration originally agreed to, what is the consideration in respect of the resulting disposal and acquisition?
CGT - Contingent and unascertainable amounts and the small business concessions
Capital gains: partners contribute property to the partnership capital