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55 documents
Midway Limited - scheme of arrangement and special dividend
Eumundi Group Limited - scheme of arrangement and interim dividend
The Reject Shop Limited - scheme of arrangement and special dividend
Platinum Asia Investments Limited - disposal of shares and special dividend
QANTM Intellectual Property Limited - scheme of arrangement and special dividend
AVJennings Limited - scheme of arrangement and special dividend
Gold Road Resources Limited - scheme of arrangement and special dividend
Greatland Gold Plc - employee share scheme - treatment of performance rights under the scheme of arrangement
Domain Holdings Australia Limited - scheme of arrangement and special dividend
Infomedia Ltd - scheme of arrangement and dividends
Income tax : capital gains : scrip for scrip roll -over : can a company (or a wholly -owned group of companies ) 'become' the owner of 80 % or more of the voting shares in another company (an original entity ), in terms of paragraph 124 -780 (2 )(a ) of the Income Tax Assessment Act 1997 , as a result of an arrangement even if the company (or group ) owned some of those shares before the arrangement ?
Income tax: capital gains: scrip for scrip roll-over: can a company 'increase' the percentage of voting shares that it owns in another company (an original entity), in terms of subparagraph 124-780(2)(a)(ii) of the Income Tax Assessment Act 1997, as a result of an arrangement if it owned no shares in that company before the arrangement?
Capital gains: scrip for scrip roll-over: can the exchange of an interest (not being a unit) in a trust for a unit in a unit trust satisfy the requirements in subparagraph 124-781(1)(a)(i) of the Income Tax Assessment Act 1997 ?
Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of the Income Tax Assessment Act 1997 limited to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or to a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?
Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936