ITAA 1997 s 118-20(1)

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

Income tax: Listed investment companies: LIC capital gain: proposed disposal of investment portfolio of CMG CH China Investments Limited

Income tax: Selective Capital Reduction: Avatar Industries Limited

Income tax: Selective Capital Reduction: Orica Limited

Sale of an interest in an afforestation project: deed of assignment

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Capital gains tax: anti-overlap provisions - effect of CGT discount in working out a net capital gain

Capital gains tax: Sale of shares in demerged non-resident company by resident shareholder - reduction of capital gain by amount of assessable dividend

Capital Gains Tax: debt arising from the provision of services - whether same amount can be both ordinary income and a capital gain