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Legislation
ATO documents that consider ITAA 1997 s 124-M
140 documents
Income tax: scrip for scrip roll-over: exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited
Income tax: scrip for scrip roll-over: acquisition of Capilano Honey Limited by Bravo HoldCo Pty Ltd
Income tax: Greencross Limited - Scheme of Arrangement and payment of Special Dividend
Amcor Limited - scrip for scrip roll-over
Income Tax: Capital Gains tax: Partial scrip for scrip roll-over: ineligible proceeds
Capital gains tax: scrip for scrip roll over: member of wholly owned group of companies
Capital gains tax: scrip for scrip roll-over - arrangement on substantially the same terms
Capital gains tax: scrip for scrip rollover - unit in a public trading trust exchanged for a share in a company
Capital gains tax: scrip for scrip rollover - redeemable preference shares exchanged for ordinary shares
Capital gains tax: Scrip for scrip rollover - whether original shareholders and acquiring company are dealing at arm's length
Capital Gains Tax: roll-overs - scrip for scrip - arrangement on substantially same terms for owners of interests of a particular type
Capital gains tax: scrip for scrip roll-over - Delaware limited partnerships
Income tax: capital gains: scrip for scrip roll-over: can the exchange of an interest (not being a unit) in a trust for a unit in a unit trust satisfy the requirements in subparagraph 124-781(1)(a)(i) of the Income Tax Assessment Act 1997 ?
Income tax: consolidation: capital gains: if a subsidiary member of a consolidated group acquires shares in a non-consolidated company (original company) under a scrip-for-scrip arrangement, is the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 relevant in determining the eligibility for rollover of shareholders in the original company?
Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of the Income Tax Assessment Act 1997 only to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?
Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936
Capital gains tax - scrip for scrip roll-over - ineligible proceeds
Capital gains tax - Choice - scrip for scrip roll-over
Capital gains tax: scrip for scrip roll-over - choice not to apply roll-over to all interests exchanged
Capital Gains Tax: scrip for scrip roll-over - significant stake