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ATO ID 2004/633currentchange

Capital Gains Tax: demerger - CGT event K6 exception - demerged company listed on stock exchange

Reasons for Decision

the company referred to in subsection 104-230(2) of the ITAA 1997 is a demerged entity (paragraph 104-230(9A)(a)) 2. the demerged entity has not been continuously listed on a stock exchange for at least five years (paragraph 104-230(9A)(b) of the ITAA 1997), and 3. the demerger happened not more than five years before the other CGT event happened (paragraph 104-230(9A)(c) of the ITAA 1997).

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