ITAA 1936 s 44(3) and 44(4)

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 Westgold Resources Limited by Metals X Limited

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

Income tax: TNG Limited - Demerger of Todd River Resources Limited

Income tax: demerger of Yum China Holdings, Inc. by Yum! Brands, Inc.

Income tax: demerger of Instreet Investment Australia Limited by Instreet Investment Limited

Income tax: demerger of Cowan Lithium Limited by Tawana Resources NL

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

Neometals Ltd - demerger of Widgie Nickel Limited

Shares received as a result of a company split - treated as a dividend