ITAA 1997 s 130-A

Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in relation to shares held by a deceased person at the date of their death and the bonus shares are issued after the date of death?

Income tax: capital gains: does CGT event G1 in section 104-135 of the Income Tax Assessment Act 1997 (about capital payments for shares) apply to a bonus share issued out of a share capital account?

Income tax: capital gains: are shares acquired under a dividend reinvestment plan 'bonus shares' for the purposes of Subdivision 130-A of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: conversion of shares and variation in rights: Golden Circle Limited

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

Income tax: scrip for scrip: exchange of shares in Home Building Society Ltd for shares in Bank of Queensland Ltd

Income tax: capital gains: Converting Preference Shares: St. George Bank Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares

Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)

Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)

Income tax: Bank of Queensland - issue of convertible preference shares

Income tax: issue of CPS2 by Suncorp Group Limited

Income tax: Insurance Australia Group Limited - issue of convertible preference shares

Income tax: Westpac Banking Corporation - Convertible Preference Shares (CPS)

Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares (CPS)