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Legislation
ATO documents that consider ITAA 1997 s 130-60(1)
38 documents
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 3
Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 3
Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 4
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 4
Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes
Income tax: Insurance Australia Group Limited - issue of IAG Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 5
Income tax: Warwick Credit Union Ltd - Capital Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 5
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Bank of Queensland - BOQ Capital Notes
Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Income tax: tax consequences of investing in PTrackERS
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?