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Legislation
ATO documents that consider ITAA 1997 s 124-A
12 documents
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Income tax: exchange of units in Connell Wagner Holdings Trust for shares in Connell International Group Limited
Income tax: capital gains tax: exchange of units in Asciano Finance Trust for shares in Asciano Limited
Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001
Income tax: Sydney Airport Trust 2 - interposing a new head company
Income tax: Batlow Fruit Company Pty Ltd - converted to a company registered under the Corporations Act 2001
Capital gains tax: Water rights - statutory licence rollover
Capital gains tax: Financial services reform regime - old licence rollover - same owner
Capital gains tax: Financial services reform regime - qualified licence rollover - same owner
Capital gains tax: Financial services reform regime - rights rollover - same owner
Capital gains tax: Financial services reform regime - old licence rollover - same owner - rollover not chosen
Capital gains tax: Financial services reform regime - rollover of old pre-CGT and post-CGT licences - same owner