ITAA 1997 s 207

Income tax: BHP Group Limited - off-market share buy-back

McMillan Shakespeare Limited - off-market share buy-back

Qantas Airways Limited - off-market share buy-back

Franking of dividends: holding period rule and related payments rule - trustee of a trust - interest in corpus

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Income tax: does a franking credit arise in the franking account of a head company of a consolidated group when a franked distribution is made by an entity that is not a member of the consolidated group to a trust that is a subsidiary member of the consolidated group?

Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

The effect of indirectly receiving a franked distribution through trusts