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Legislation
ATO documents that consider ITAA 1997 s 134-1(4)
17 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: Westpac Banking Corporation Employee (Share) Performance Plan
Income tax: Shell Group Restructure - Employee Option Plans - discounts assessed prior to restructure
Income tax: New Hope Corporation Limited - Deferred Employee Share Plan
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2006 Offer
Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan
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: tax consequences of investing in the Westpac Protected Equity Loan
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 MQ Listed Protected Loan
Income tax: tax consequences of investing in the UBS Protected Geared Investment - 2007 Product Disclosure Statement
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
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?
CGT: Options: effect of exercise