ITAA 1936 s 45 and section 45A

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

Income tax: demerger of Straits Metals Limited by Straits Resources Limited

Income tax: demerger of BlackWall Funds Management Limited by Pelorus Private Equity Limited

Income tax: demerger of Talon Petroleum Limited by Texon Petroleum Limited

Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust