ITAA 1997 s 855-10(1)

Income tax: IPE Limited: return of share capital

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

Qantas Airways Limited - off-market share buy-back

MetalsTech Limited - return of capital by way of in specie distribution

Capital Gains Tax: exemption for non-resident beneficiary of trust

Foreign residents and indirect Australian real property interests

Capital Gains Tax: temporary residents - temporary resident acting in a trustee capacity

Capital gains tax: small business concessions - maximum net asset value test - foreign resident's worldwide assets

Capital gains and foreign residents: meaning of 'holds' for the purposes of a foreign resident's direct participation interest in a Part X Australian company

Functional currency: requirement for a foreign resident to use the applicable functional currency to work out the amount of a capital gain or capital loss on indirect Australian real property interests.

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account