ITAA 1936 s 44(3) and (4)

Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited

Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL

Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited

Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

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

Income tax: capital gains: demerger of Mercury Mobility Ltd by Cellnet Group Ltd

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

Income tax: Demerger of Impedance Cardiology Systems Inc. by ImpediMed Limited

Income tax: demerger of Buru Energy Ltd by ARC Energy Ltd and merger of ARC Energy Ltd with Australian Worldwide Exploration Ltd

Income tax: demerger of Dart Energy Limited by Arrow Energy Limited

Income tax: demerger of Lion Selection Group Ltd by Lion Selection Ltd

Income tax: demerger of Treasury Wine Estates Limited by Foster's Group Limited

Income tax: demerger of TNT Mines Limited by Minemakers Limited

Income tax: demerger of iiNet Limited by Amcom Telecommunications Limited

Income tax: demerger of Chorus Limited by Telecom Corporation of New Zealand Limited

Income tax: demerger of Phillips 66 by ConocoPhillips Company

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

Income tax: demerger of Recall Holdings Limited by Brambles Limited