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Legislation
ATO documents that consider ITAA 1997 s 207-F
54 documents
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: capital gains: mandatorily converting preference shares: St.George Bank 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: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities II
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS 2)
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares
Income tax: off-market share buy-back: JB Hi-Fi Limited
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares (CPS3)
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: off-market share buy-back: IMB Limited
Income tax: Bank of Queensland - issue of convertible preference shares
Income tax: Woolworths Limited - creating a new stapled security
Income tax: Insurance Australia Group Limited - issue of convertible preference shares
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return
Income tax: Bendigo and Adelaide Bank Limited - allotment of convertible preference shares (CPS)