ITAA 1936 s 44(5)

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

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

Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited

Income tax: demerger of Echo Entertainment Group Limited by Tabcorp Holdings 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 BlackWall Funds Management Limited by Pelorus Private Equity Limited

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

Income tax: demerger of MPG Printing Limited by McPherson's Limited

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