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Legislation
ATO documents that consider ITAA 1997 s 207-145
118 documents
Income tax: Fermentum Pty Ltd - transfer of shares to custodian
Income tax: APN Outdoor Group Limited - Scheme of Arrangement and payment of Special Dividend
Income tax: Folkestone Limited - Scheme of Arrangement and Special Dividend
Income tax: Rio Tinto Limited - off-market share buy-back
Income tax: Tatts Group Limited Scheme of Arrangement and payment of Special Dividend
Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back
Income tax: Phileo Australia Limited - selective capital reduction
Income tax: Greencross Limited - Scheme of Arrangement and payment of Special Dividend
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Members Equity Bank Limited - Series 2 Capital Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Caltex Australia Limited - off-market share buy-back
Income tax: BHP Group Limited - off-market share buy-back
Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes
Accessing business profits through an interposed partnership with a private company partner
Interposition of a holding company to access company profits tax-free
Income tax: tax consequences of investing in PTrackERS
Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes