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104 documents
Euroz Hartleys Group Limited - employee share scheme - return of capital
GTN Limited - return of capital
Indiana Resources Limited - return of capital
Wellard Limited - return of capital
Firefinch Limited - return of capital and special dividend
Wesfarmers Limited - return of capital
Bravura Solutions Limited - return of capital
Leo Lithium Limited - return of capital and special dividend
Europa Metals Ltd - reduction of share capital
Atrum Coal Limited - return of capital
Delta Lithium Limited - in specie return of capital
Leo Lithium Limited - return of capital and special dividend
Oceania Capital Partners Limited - return of capital and special dividend
Charter Hall Limited - capital reallocation
Capital Gains: When an option to acquire an asset has been exercised, from what date can the option fee be indexed?
Income tax: capital gains: does CGT event G1 in section 104-135 of the Income Tax Assessment Act 1997 (about capital payments for shares) apply to a bonus share issued out of a share capital account?
Income tax: capital gains: can CGT event G3 in section 104-145 of the Income Tax Assessment Act 1997 happen - enabling a shareholder to crystallise a capital loss on their shares in a company - if a liquidator declares that they expect to make a distribution during the winding up of the company?
Income tax: capital gains: how is a distribution of the 'exempt' 50% component of a capital gain attributable to goodwill (as worked out in accordance with paragraph 47(1A)(b) of the Income Tax Assessment Act 1936 ('the 1936 Act')) treated for the purposes of:(a) sections 47 and 44 of the 1936 Act; and (b) the capital gains provisions in the Income Tax Assessment Act 1997 ('the 1997 Act'); when a company's business ends and the capital gain is distributed to shareholders by a liquidator in the course of winding up the company?
Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?
Income tax: capital gains: how is Division 19B of Part IIIA of the Income Tax Assessment Act 1936 applied to a share value shifting arrangement that is 'neutral' for each shareholder in a company?