Legislation

ITAA 1936 s 125 demerger roll-over relief 38 Cost base and reduced cost base of WHL and WCL shares 40 Demerger roll-over for pre-CGT WHL shares 42 Demerger roll-over for post-CGT WHL shares 43 Demerger roll-over is not chosen for pre-CGT WHL shares 44 Demerger roll-over is not chosen for post-CGT WHL shares 45 Acquisition date of WCL shares for CGT discount purposes 46 WHL Distribution and Demerger Dividend 48 Demerger Dividend 48 Application of section 45 and section 45A

ATO documents that consider ITAA 1936 s 125 demerger roll-over relief 38 Cost base and reduced cost base of WHL and WCL shares 40 Demerger roll-over for pre-CGT WHL shares 42 Demerger roll-over for post-CGT WHL shares 43 Demerger roll-over is not chosen for pre-CGT WHL shares 44 Demerger roll-over is not chosen for post-CGT WHL shares 45 Acquisition date of WCL shares for CGT discount purposes 46 WHL Distribution and Demerger Dividend 48 Demerger Dividend 48 Application of section 45 and section 45A