ITAA 1997 s 977-50

Argo Global Listed Infrastructure Limited - dividend substitution share plan

Incitec Pivot Limited - reduction of share capital

Gamma Investments HoldCo Pty Ltd - reduction of share capital

Whitefield Industrials Limited - bonus shares issued under Dividend Substitution Plan

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?