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Legislation
ATO documents that consider ITAA 1997 s 118-20
156 documents
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions
Income tax: consolidation: can the profit received on the disposal of membership interests in a subsidiary member of a consolidated group be income according to ordinary concepts?
Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?
Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936
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: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Compendium
Income tax: employee remuneration trusts
Income tax: share buy-back: Foster's Group Limited
Income tax: share buy-back: Lemarne Corporation Limited
Income tax: Vision Systems Limited: return of capital
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: share buy-back: Just Group Limited
Income tax: share buy-back: Alumina Limited
Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts
Income tax: Selective Capital Reduction: Bridgestone Australia Ltd
Income tax: off-market share buy-back: Gotalk Limited