This document contains links to documents detailing events affecting listed investments (shares, units and stapled securities) where a significant number of investors may be impacted.
Australia and New Zealand Banking Group Limited - ANZ capital notes 3
As part of ANZ's ongoing capital management strategy issued ANZ capital notes 3. A Holder of the Notes acquired them on 5 March 2015.
The first element of the cost base and reduced cost base of each Note is $100 being the money paid to acquire the Note.
Holders of the Notes may also receive distributions.
The class ruling describes the capital gains tax (CGT) consequences of the issue of of the Notes and the assessability of any distributions.
See also:
- CR 2015/22: Australia and New Zealand Banking Group Limited – ANZ Capital Notes 3
Keybridge Capital Limited: return of capital
On 30 June 2015 Keybridge Capital made a return of capital to shareholders of $0.03 per share. The return of capital was made to shareholders by the issuing of convertible redeemable promissory notes.
The return of capital to shareholders is not a dividend.
The class ruling describes the capital gains tax (CGT) consequences of the return of capital and issuing of convertible redeemable promissory notes.
See also:
- CR 2015/54: Income tax: Keybridge Capital Ltd: return of capital and issue of convertible redeemable promissory notes
Advanced Share Registry Limited: Return of capital
On 20 August 2015 Advanced Share Registry paid a distribution to shareholders of 2.44 cents per share. The return of capital to shareholders is not a dividend.
The class ruling describes the capital gains tax (CGT) consequences of the return of capital.
See also:
- CR 2015/75: Income tax: Advanced Share Registry Limited - return of share capital
Qantas Airways Limited: Return of capital
On 6 November 2015 Qantas paid a distribution to shareholders of $0.23 per share. The return of capital to shareholders is not a dividend.
Qantas also undertook a share consolidation.
The class ruling describes the capital gains tax (CGT) consequences of the return of capital and the consolidation of shares.
See also:
- CR 2015/101: Income tax: capital return and share consolidation