ITAA 1997 s 197

Westgold Resources Limited - demerger of Castile Resources Pty Ltd

Murray Goulburn Co-operative Co. Limited (in liquidation) - interim liquidator's distribution

Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back

MetalsTech Limited - return of capital by way of in specie distribution

Incitec Pivot Limited - reduction of share capital

Gamma Investments HoldCo Pty Ltd - reduction of share capital

Convertible Debentures and Tainted Share Capital Accounts

Share Capital Tainting: option premium for the purposes of section 197-25 of the Income Tax Assessment Act 1997

On-market Share Buyback

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?

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

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

Share capital tainting