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Legislation
ATO documents that consider ITAA 1997 s 204-30(3)
47 documents
Share buy-backs
Income tax: share buy-back: Just Group Limited
Income tax: Selective Capital Reduction: Bridgestone Australia Ltd
Income tax: proposed Equity Return: MYOB Limited
Income tax: Selective Capital Reduction: Orica Limited
Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share
Income tax: Off Market Share Buy-Back: Portman Limited
Income tax: share buy-back: Santos Limited
Income tax: conversion by Australian Co-operative Foods Limited to a company registered under the Corporations Act 2001 and subsequent payment of special dividend pursuant to Scheme of Arrangement
Income tax: Selective Capital Reduction: CITIC Australia Trading Limited
Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: off market takeover of Corporate Express Australia Limited and Special Dividend
Income tax: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend
Income tax: off-market share buy-back: BHP Billiton Limited
Income tax: off-market takeover of Crane Group Limited and Special Dividend
Income tax: off-market share buy-back: Collins Foods Holding Pty Ltd
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)
Income tax: Bank of Queensland - issue of convertible preference shares
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return