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Legislation
ATO documents that consider ITAA 1997 s 974-120(2)
18 documents
Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Westpac Banking Corporation - Westpac Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 2
Income tax: Westpac Banking Corporation - Westpac Capital Notes 2
Income tax: Commonwealth Bank of Australia - CommBank PERLS VII Capital Notes
Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 3
Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 4
Income tax: Insurance Australia Group Limited - issue of IAG Capital Notes
Income tax: Australia and New Zealand Banking Group Limited - ANZ Capital Notes 5
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Bank of Queensland - BOQ Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4