ITAA 1997 s 855

Foreign resident capital gains withholding regime: amount payable to the Commissioner

Application of section 45B of the Income Tax Assessment Act 1936 to demergers

Income tax: does the term 'real property' in paragraph 855-20(a) of the Income Tax Assessment Act 1997 include a leasehold interest in land?

Compendium

Compendium

Income tax: capital gains: amendment of trust constitution: ConnectEast Holding Trust

Income tax: capital gains: amendment of trust constitution: ConnectEast Investment Trust

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

Income tax: off-market share buy-back: Corporate Express Australia Limited

Income tax: proposed return of capital: Austar United Communications Limited

Income tax: off-market share buy-back: Coca-Cola Amatil Limited

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL

Income tax: return of capital: Olea Australis Limited

Income tax: demerger of Iron Road Limited by Adelaide Resources Limited

Income tax: scrip for scrip roll-over: exchange of shares in Select Design Technologies Limited for shares in International Innovations Limited

Income tax: Allco Equity Partners Limited: proposed return of capital

Income tax: demerger of ImmuneTX Limited by Equatorial Coal Limited

Income tax: proposed return of capital: Eircom Holdings Limited

Income tax: return of capital: Babcock and Brown Capital Limited