ITAA 1997 s 725

Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust

Income tax: Mirvac Group - capital reallocation

Income tax: Ardent Leisure Group (ALG) Capital Reallocation

Income tax: The Village Building Co Limited - conversion of shares, variation of rights and selective capital reduction

Income tax: off-market share buy-back: Thinksmart Limited

Income tax: Yancoal SCN Limited: Subordinated Capital Notes

Income tax: Murray Goulburn Co-operative Co. Limited - Supplier Share Offer

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

Income tax: Restructure of PRP Investment Trust

Income tax: Batlow Fruit Company Pty Ltd - converted to a company registered under the Corporations Act 2001

Income tax: Grower Shares - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation

Income tax: Namoi Capital Stock - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation

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

Dividend Stripping / Distribution of Surplus Profits Arrangements

Non-cash contributions to superannuation funds

Accessing private company profits through a dividend access share arrangement attempting to circumvent taxation laws

Direct value shifting: shares issued at a premium

Direct value shifting: options issued at a discount to market value

Demerger: direct value shift - consequences for demerging entity under Division 725

Demerger: original post-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount