ITAA 1997 s 725

Share buy-backs

Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?

Income tax: conversion of shares and variation in rights: Golden Circle Limited

Income tax: conversion of The Bega Co operative Society Limited to a company registered under the Corporations Act 2001

Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001

Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share

Income tax: off-market share buy-back: MMC Contrarian Limited

Income tax: off-market share buy-back: Progen Pharmaceuticals Limited

Income tax: off-market share buy-back, redemption and surrender of assets comprising the Macquarie Media Group stapled securities

Income tax: off-market share buy-back: Premium Investors Limited

Income tax: capital gains tax: conversion of Abalone Fishermen's Co-operative Limited to a company registered under the Corporations Act 2001

Income tax: DEXUS Property Group - Capital Reallocation

Income tax: conversion of shares and variations in rights - Bega Cheese Limited

Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001

Income tax: conversion of shares - WorkPac Pty Ltd

Income tax: Mirvac Group - capital reallocation

Income tax: Stockland Group - Capital Reallocation

Income tax: GDI Property Group - creating a new stapled security

Income tax: CFS Retail Property Trust Group stapled security - units in CFS Retail Property Trust 2 replaced by shares in CFX Co Limited

Income tax: Westfield Retail Trust: Merger with Westfield Group's Australian/New Zealand business