ITAA 1997 s 134-1

Foreign resident capital gains withholding regime: options

Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.

Income tax: Westpac Banking Corporation Employee (Share) Performance Plan

Income tax: Macquarie Group Employee Retained Equity Plan

Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited

Income tax: scrip for scrip: exchange of shares in Xstrata plc for shares in Glencore International plc

Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2006 Offer

Income tax: tax consequences of investing in the Commonwealth Bank Protected Portfolio Loan

Income tax: tax consequences of investing in JPMorgan Dividend Advance Resettable Warrant Instalments Series IQA, IQB May 2007 Product Disclosure Statement - cash applicants and secondary market purchasers

Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2007 Offer

Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2008 Offer

Income tax: tax consequences of investing in ABN AMRO Self Funding Instalment Warrants TL3SZZ Series 2006 Product Disclosure Statement - cash applicants and secondary market purchasers

Income tax: tax consequences of investing in ABN AMRO High Leverage Instalment Warrants TL3IZA-IZC Series 2006 Product Disclosure Statement - cash applicants and secondary market purchasers

Income tax: tax consequences of investing in ANZ Protected Equity Leveraged Solutions

Income tax: tax consequences of investing in MQ Listed Protected Loan

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - November 2008 Offer

Income tax: tax consequences of investing in ANZ Protected Equity Leveraged Solutions II

Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - June 2009 Offer

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums receivable

Capital Gains Tax: cost base modification of CGT asset acquired from exercise of put option