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Legislation
ATO documents that consider ITAA 1997 s 116-20
245 documents
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 EQT Emerging Companies Fund by SGH Professional Investor Emerging Companies Trust
Income tax: Rio Tinto Limited - off-market share buy-back
Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend
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: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back
Income tax: Phileo Australia Limited - selective capital reduction
Income tax: Monash Absolute Investment Company Limited - off-market share buy-back
Income tax: scrip for scrip roll-over: acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd
Pinewood Community Financial Services Limited - off-market share buy-back
Caltex Australia Limited - off-market share buy-back
Woolworths Group Limited - off-market share buy-back
Amcor Limited - scrip for scrip roll-over
Income tax: BHP Group Limited - off-market share buy-back
McMillan Shakespeare Limited - off-market share buy-back
Income tax: tax consequences of investing in MQ Listed Protected Loan
Income tax: tax consequences of investing in the UBS Protected Geared Investment - 2007 Product Disclosure Statement
CGT: Capital proceeds payable by instalments - not all received - no reduction of capital proceeds received
Capital gains tax: amalgamation of controlled foreign companies - cancellation of shares - capital proceeds for CGT event C2