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Legislation
ATO documents that consider ITAA 1997 s 130-60(3)
39 documents
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 limited to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or to a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?
Income tax: Qantas Deferred Share Plan - 2002 Performance Bonus Plan Rules
Income tax: Qantas Deferred Share Plan - 2003/04 Performance Rights Plan Rules
Income tax: Shell Group - Employee Performance Share Plan
Income tax: Qantas Deferred Share Plan - 2004/05 Performance Rights
Income tax: Qantas Deferred Share Plan - 2005 Performance Rights
Income tax: Shell Group - Global Employee Share Purchase Plan
Income tax: Qantas Deferred Share Plan - 2006 Performance Rights Plan
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Bank of Queensland - issue of convertible preference shares
Income tax: Yancoal Australia Limited -contingent value right shares
Income tax: Westpac Banking Corporation - Westpac Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2
Income tax: Westpac Banking Corporation - Westpac Capital Notes 2
Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes
Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes