ITAA 1997 s 725 and 727

Share buy-backs

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

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: Thinksmart Limited

Income tax: Thinksmart Limited. Off-market share buy-back

Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back

Arrangements designed to avoid the operation of Division 7A through the use of a Corporate Limited Partnership