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Legislation
ATO documents that consider ITAA 1997 s 116-30
44 documents
Income tax: Selective Capital Reduction: Coal and Allied Industries Limited
Income tax: scrip for scrip: exchange of Unilife Medical Solutions Limited shares or options for equivalent Unilife Corporation securities
Income tax: Macquarie Group Employee Retained Equity Plan
Income tax: QR National Limited Loyalty Bonus Share Scheme
Income tax: Shell Group - Performance Share Plan Award
Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited
Income tax: return of capital: Guinness Peat Group PLC
Income tax: scrip for scrip: merger of Adamus Resources Limited and Endeavour Mining Corporation
Income tax: APN European Retail Property Group - cancellation of units
Income tax: APN Champion Retail Fund - cancellation of units
Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions
Proposed off market share buy-back.
Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?
Income tax: consolidation and capital gains tax: Does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group when a subsidiary member transfers a licence, granted to it by another member, to a non-group entity for no capital proceeds?
Income tax: capital gains: small business concessions: must a taxpayer receive actual capital proceeds from a CGT event to qualify for the small business retirement exemption under Subdivision 152-D of the Income Tax Assessment Act 1997 ?
Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Taxation of capital gains of a trust that has separate income and capital beneficiaries