ITAA 1997 s 197

The corporate collective investment vehicle regime

Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

Compendium

Compendium

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: proposed return of capital: Centennial Coal Company Limited

Income tax: AMP Limited - proposed return of capital to shareholders

Income tax: demerger of NuSep Limited by Life Therapeutics Limited

Income tax: Babcock & Brown Communities Limited (previously Primelife Corporation Limited) - proposed return of capital to shareholders

Income tax: return of capital: Ramelius Resources Limited

Income tax: proposed return of capital: Austar United Communications Limited

Income tax: proposed return of capital: Globe International Limited

Income tax: proposed Equity Return: MYOB Limited

Income tax: capital gains: demerger of Mercury Mobility Ltd by Cellnet Group Ltd

Income tax: return of capital: Hansen Technologies Ltd

Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL

Income tax: Selective Capital Reduction: Orica Limited

Income tax: return of capital: MYOB Limited

Income tax: return of capital: Olea Australis Limited

Income tax: Selective Capital Reduction: CITIC Australia Trading Limited