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Legislation
ATO documents that consider ITAA 1997 s 230
352 documents
Mirrabooka Investments Limited - bonus share plan
AMCIL Limited - bonus share plan
Westgold Resources Limited - demerger of Castile Resources Pty Ltd
Murray Goulburn Co-operative Co. Limited (in liquidation) - interim liquidator's distribution
Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back
Eftpos Payments Australia Limited - demutualisation
Whitefield Ltd - bonus share plan
Cedar Woods Properties Limited - bonus share plan
Habitat for Humanity Australia - deductibility of donations under a payment direction deed
MetalsTech Limited - return of capital by way of in specie distribution
Argo Investments Limited - dividend substitution share plan
Argo Global Listed Infrastructure Limited - dividend substitution share plan
Incitec Pivot Limited - reduction of share capital
E-stralian Pty. Ltd. - use of an electric bicycle by an employee
Investors Central Limited - Public Preference Shares - off-market share buy-back
Flexabike - use of an electric bicycle by an employee
Whitefield Industrials Limited - bonus shares issued under Dividend Substitution Plan
Wesfarmers Limited - return of capital
MyVenue Pty Ltd - employee share scheme - minimum holding period
Re-characterisation of income from trading businesses