ITAA 1936 s 44(2)

Income tax: demerger of Phillips 66 by ConocoPhillips Company

Income tax: demerger of Audeo Oncology, Inc by Alchemia Limited

Income tax: demerger of FIIG Securities Limited by Driven Holdings Pty Ltd

Income tax: demerger of Enterprise Uranium Ltd by Enterprise Metals Limited

Income tax: demerger of Orora Limited by Amcor Limited

Income tax: demerger of Recall Holdings Limited by Brambles Limited

Income tax: demerger of Kogi Iron Limited by TGP Australia Limited

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

Income tax: demerger of McAleese Limited by TTG Pty Ltd

Income tax: demerger of OMI Holdings Limited by Donaco International Limited

Income tax: EcoBiotics Limited - demerger of QBiotics Limited

Income tax: demerger of Establish Property Group Ltd by Australian Finance Group Limited

Income tax: demerger of South32 by BHP Billiton Limited

Income tax: demerger of West Cumbria Mining (Holdings) Limited by Riverside Energy Limited

Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited

Income tax: demerger of TMK Montney Ltd by Tamaska Oil & Gas Limited

Income tax: demerger of Graphex Mining Limited by Indiana Resources Limited (formerly IMX Resources Limited)

Income tax: Demerger of Davenport Resources Limited by Arunta Resources Limited

Income tax: demerger of Westgold Resources Limited by Metals X Limited

Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)