ITAA 1997 s 974

Income tax: the relevance of 'economic compulsion' in deciding whether an issuer of a financing arrangement has an 'effectively non-contingent obligation' for the purposes of section 974-135 of the Income Tax Assessment Act 1997

Compendium

Compendium

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

Income tax: capital gains: Converting Preference Shares: St. George Bank Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share

Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities

Income tax: Australia and New Zealand Banking Group Limited - allotment of convertible preference shares

Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Suncorp-Metway Limited - allotment of Converting Preference Shares

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: Insurance Australia Group Limited - issue of convertible preference shares

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