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Legislation
ATO documents that consider ITAA 1997 s 197
174 documents
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares
Income tax: returns of share capital: IPE Limited
Income tax: Seymour Whyte Limited Scheme of Arrangement and Special Dividends
Income tax: return of capital: Whitehaven Coal Limited
Income tax: demerger of Clime Private Ltd by Clime Investment Management Limited
Income tax: Westpac Banking Corporation - Westpac Capital Notes 5
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: IPE Limited: return of share capital
Income tax: demerger of GlyTherix Ltd by Minomic International Limited
Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution
Income tax: Phileo Australia Limited - selective capital reduction
Income tax: Intrepid Mines Limited - return of capital
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Chalice Gold Mines Limited - return of capital
Talisman Mining Limited - return of capital
Income tax: Inghams Group Limited - return of share capital
BlackWall Limited - demerger of WOTSO Limited
Qantas Airways Limited - off-market share buy-back