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Legislation
ATO documents that consider ITAA 1997 s 727
39 documents
Income tax: proposed return of capital: Burwood Property Syndicate
Income tax: proposed return of capital: Brisbane Property Syndicate
Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001
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: Mirvac Group - capital reallocation
Income tax: Ardent Leisure Group (ALG) Capital Reallocation
Income tax: off-market share buy-back: Thinksmart Limited
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
Indirect value shifting: land transferred at cost
Capital gains tax: amalgamation of controlled foreign companies - cancellation of shares - capital proceeds for CGT event C2
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001