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Legislation
ATO documents that consider ITAA 1997 s 203
7 documents
Share buy-backs
Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2
Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 3
Income tax: Westpac Banking Corporation - Westpac Capital Notes 4
Imputation: benchmark rule and non-share equity interests