ITAA 1936 s 44(5)

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 Westgold Resources Limited by Metals X Limited

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

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

BlackWall Limited - demerger of WOTSO Limited

GrainCorp Limited - demerger of United Malt Group Limited

Westgold Resources Limited - demerger of Castile Resources Pty Ltd

Woolworths Group Limited - demerger of Endeavour Group Limited

Sunrise Energy Metals Limited - demerger of Clean TeQ Water Limited

Neometals Ltd - demerger of Widgie Nickel Limited

Liontown Resources Limited - demerger of Minerals 260 Limited

Encounter Resources Limited - demerger of Hamelin Gold Limited

Wingate Group Holdings Pty. Ltd. - demerger of Now Finance Group Holdings Pty Ltd

Chalice Mining Limited - demerger of Falcon Metals Ltd