ITAA 1997 s 855-15

Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes?

Income tax: where an amount included in a beneficiary's assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss ('capital loss offset') or access the CGT discount in relation to the amount?

Income tax: share buy-back: Foster's Group Limited

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: proposed return of capital: Centennial Coal Company Limited

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

Income tax: share buy-back: BHP Billiton Limited

Income tax: AMP Limited - proposed return of capital to shareholders

Income tax: off market share buy-back: Foster's Group Limited

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

Income tax: return of capital: Globe International Limited

Income tax: share buy-back: Just Group Limited

Income tax: share buy-back: Alumina Limited

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Income tax: Selective Capital Reduction: Bridgestone Australia Ltd

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

Income tax: share buy-back: Santos Limited

Income tax: CDS Technologies Limited - return of capital to shareholders

Income tax: return of capital: Ramelius Resources Limited

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