ITAA 1997 s 202-40

Capital raised for the purpose of funding franked distributions - ATO compliance approach

Share buy-backs

Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

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 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: share buy-back: Foster's Group Limited

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: share buy-back: Lemarne Corporation Limited

Income tax: share buy-back: BHP Billiton Limited

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

Income tax: off market share buy-back: Foster's Group Limited

Income tax: off-market share buy-back: Corporate Express Australia Limited

Income tax: share buy-back: Just Group Limited

Income tax: share buy-back: Alumina Limited

Income tax: share buy-back: Santos Limited

Income tax: off-market share buy-back: Coca-Cola Amatil Limited

Income tax: off-market share buy-back: Sunraysia Television Limited

Income tax: capital gains: Converting Preference Shares: St. George Bank Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd