ITAA 1997 s 975-300

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: Vision Systems Limited: return of capital

Income tax: return of capital: Incremental Petroleum Ltd

Income tax: AMP Limited - proposed return of capital to shareholders

Income tax: return of capital: Globe International Limited

Income tax: demerger of NuSep Limited by Life Therapeutics Limited

Income tax: CDS Technologies Limited - return of capital to shareholders

Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL

Income tax: return of capital: Ramelius Resources Limited

Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited

Income tax: proposed return of capital: Austar United Communications Limited

Income tax: return of capital: Deep Sea Fisheries Limited

Income tax: Selective Capital Reduction: Avatar Industries Limited

Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: capital gains: demerger of Mercury Mobility Ltd by Cellnet Group Ltd

Income tax: return of capital: Hansen Technologies Ltd