ITAA 1997 s 855-15

Chalice Gold Mines Limited - return of capital

Woolworths Group Limited - off-market share buy-back

Income tax: BHP Group Limited - off-market share buy-back

Income tax: Inghams Group Limited - return of share capital

McMillan Shakespeare Limited - off-market share buy-back

BlackWall Limited - demerger of WOTSO Limited

Qantas Airways Limited - off-market share buy-back

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

Incitec Pivot Limited - reduction of share capital

Deducting Tax Loss: Saving Rule - Capital loss made by non-resident

Capital gains tax: foreign source income made by a resident trust

Foreign residents and indirect Australian real property interests

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

Capital Gains Tax: foreign source capital gains made by a resident trust for CGT purposes

Capital gains tax: Australian source capital gains made by a resident trust for CGT purposes

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.

CGT Roll-Over Relief: same wholly-owned group

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?