ITAA 1997 s 977-50

Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Income tax: exchange of shares in Macquarie Bank Limited for shares in Macquarie Group Limited

Income tax: exchange of shares in Suncorp-Metway Limited for shares in Suncorp Group Limited

Income tax: return of capital Multiplex Acumen Vale Syndicate Limited

Income tax: Oceania Capital Partners Limited: return of capital and off-market share buy-back

Income tax: return of capital Multiplex Acumen Vale Syndicate Limited

Income tax: return of capital: Residential - Plus Growth Company Ltd

Income tax: Return of capital: Wesfarmers Limited

Income tax: capital gains tax for shareholders - Separation of new News Corporation from Twenty-First Century Fox, Inc.

Income tax: proposed return of share capital: IPE Limited

Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes

Income tax: Lend Lease Corporation Limited Capital Reallocation

Income tax: Qantas Airways Limited - capital return and share consolidation

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2

Income tax: bonus share plan: Whitefield Limited

Income tax: returns of capital: IPE Limited

Income tax: Murray Goulburn Co-operative Co. Limited - Supplier Share Offer

Income tax: distributions from the MG Unit Trust

Income tax: scrip for scrip roll-over: acquisition of units in Folkestone Social Infrastructure Trust by Folkestone Education Trust