ITAA 1997 s 202-45

Share buy-backs

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: 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: Selective Capital Reduction: Bridgestone Australia Ltd

Income tax: share buy-back: Santos Limited

Income tax: payment of interim and special dividend by HPAL 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: Selective Capital Reduction: Orica Limited

Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares