ITAA 1936 s 128B(3D)

Application of section 45B of the Income Tax Assessment Act 1936 to demergers

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL

Income tax: demerger of Iron Road Limited by Adelaide Resources Limited

Income tax: demerger of Teranga Gold Corporation Limited by Mineral Deposits Limited

Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust

Income tax: demerger of South32 by BHP Billiton Limited