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Legislation
ATO documents that consider ITAA 1936 s 45B(1)
31 documents
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: 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 ImmuneTX Limited by Equatorial Coal Limited
Income tax: demerger of DuluxGroup Limited by Orica Limited
Income tax: demerger of Macquarie Atlas Roads International Limited by Intoll International Limited
Income tax: demerger of Teranga Gold Corporation Limited by Mineral Deposits Limited
Income tax: demerger of Straits Metals Limited by Straits Resources Limited
Income tax: demerger of Treasury Wine Estates Limited by Foster's Group Limited
Income tax: demerger of Echo Entertainment Group Limited by Tabcorp Holdings 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 Talon Petroleum Limited by Texon Petroleum Limited
Income tax: demerger of FIIG Securities Limited by Driven Holdings Pty Ltd
Income tax: business restructure and proposed capital distribution: News Corporation
Income tax: demerger of Orora Limited by Amcor Limited
Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited
Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust
Income tax: demerger of Establish Property Group Ltd by Australian Finance Group Limited