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Legislation
ATO documents that consider ITAA 1997 s 130-A
30 documents
Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS)
Income tax: National Australia Bank Limited - issue of convertible preference shares
Income tax: National Australia Bank Limited - issue of convertible preference shares II
Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Limited
Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares
Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares 3
Capital gains tax - bonus shares
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?
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?