ITAA 1997 s 975-300

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

Incitec Pivot Limited - reduction of share capital

Gamma Investments HoldCo Pty Ltd - reduction of share capital

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

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

Share capital tainting