ITAA 1997 s 855-25(1)

Income tax: Australand Holdings Limited Capital Reallocation

Income tax: return of capital: Whitehaven Coal Limited

Foreign residents and indirect Australian real property interests

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