ITAA 1997 s 855-25

Income tax: off-market share buy-back: Insurance Australia Group Limited

Income tax: Thinksmart Limited. Off-market share buy-back

Income tax: return of capital: Alliance Resources Limited

McMillan Shakespeare Limited - off-market share buy-back

Qantas Airways Limited - off-market share buy-back

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

Foreign residents attempting to avoid Australian capital gains tax by certain 'staggered sell down' arrangements

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.