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Legislation
ATO documents that consider ITAA 1997 s 67
157 documents
McMillan Shakespeare Limited - off-market share buy-back
Qantas Airways Limited - off-market share buy-back
Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back
Diverting profits of a property development project to a self-managed superannuation fund, through use of a special purpose vehicle, involving non-arm's length arrangements
Income tax: tax consequences of investing in PTrackERS
Franking debits: refund of income tax - refund of a film tax offset
Trust with Nil net income - refund of imputation credits
Reversionary bonus tax offset - refundable tax offset
Trust with Nil net income - refund of imputation credits.
Trust with Nil net income - refund of imputation credits.
Franking tax offset - refund to trustee
Low income tax offset - whether refundable
Dividend Streaming - Dividend payments in different income years
Refund of Excess Franking Tax Offset - franked dividends paid on or after 1 July 2000
Research and Development Tax Offset and Franking Accounts: companies in loss
Research and Development Tax Offset and Franking Accounts: taxable companies
Foreign tax credit and refundable tax offsets