ITAA 1936 s 44(4)

Income tax: EcoBiotics Limited - demerger of QBiotics Limited

Income tax: demerger of South32 by BHP Billiton Limited

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

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

Income tax: demerger of GlyTherix Ltd by Minomic International Limited

Capital gains tax: demergers - companies which only own shares in other companies