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Legislation
ATO documents that consider ITAA 1997 s 6-5
719 documents
Income tax: Monash Absolute Investment Company Limited - off-market share buy-back
Income tax: assessability of payments under the QLD Taxi and Limousine Industry Assistance Scheme
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Pinewood Community Financial Services Limited - off-market share buy-back
Caltex Australia Limited - off-market share buy-back
Australian Olympic Committee - medal incentive funding payments
Woolworths Group Limited - off-market share buy-back
SA Lifetime Support Scheme - under the self-directed support program of services for assessed treatment and care needs
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
Uber Australia Pty Ltd - promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform
Child Dental Benefits Schedule - payments assigned to representative public dentists
Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back
Avoidance of Capital Gains Tax Utilising a Trust Structure
Retail Premiums paid on unexercised share entitlements
Managed Investment Schemes: Purported partnership participation
Discretionary Option Arrangement
Uncommercial offshore superannuation trusts