ITAA 1936 s 44(5)

Tabcorp Holdings Limited - demerger of The Lottery Corporation Limited

ATI Global Limited - demerger of Commercial Credit Holdings Limited

Iluka Resources Limited - demerger of Sierra Rutile Holdings Limited

Sovereign Metals Limited - demerger of NGX Limited

WEB Travel Group Limited - demerger of Webjet Group Limited

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