ITAA 1936 s 125 and demerger dividend treatment under subsections 44(3) and (4)

TPG Telecom Limited - scheme of arrangement, special dividend and scrip dividend

Archer Materials Limited - return of capital by way of in specie distribution

Magmatic Resources Limited - return of capital by distribution of shares in Australian Gold and Copper Ltd

Minotaur Exploration Ltd - reduction of share capital and scrip for scrip roll-over