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Legislation
ATO documents that consider ITAA 1997 s 960-130
6 documents
Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares
Income tax: issue of convertible preference shares (CPS3) by Suncorp Group Limited
Is a non stock membership interest an investment in a 'similar financial instrument' when applying the 'eligible investment business' test in the Public Trading Trust rules?
Consolidation: MEC group - interposition of a partnership of foreign resident wholly-owned subsidiaries of a top company, between the top company and an eligible tier-1 company
German Kommanditgesellschaft and managed investment trusts: are limited partners 'members'?
Imputation: benchmark rule and non-share equity interests