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Legislation
ATO documents that consider ITAA 1936 s 45B(2)(a) and 45B(2)(b)
66 documents
Income tax: demerger of TNT Mines Limited by Minemakers Limited
Income tax: demerger of iiNet Limited by Amcom Telecommunications Limited
Income tax: demerger of Chorus Limited by Telecom Corporation of New Zealand Limited
Income tax: conversion by Poultry Farmers of Western Australia Co-operative Ltd to a company registered under the Corporations Act 2001
Income tax: demerger of Auzex Exploration Limited by Auzex Resources Limited
Income tax: demerger of MPG Printing Limited by McPherson's Limited
Income tax: demerger of Phillips 66 by ConocoPhillips Company
Income tax: Selective Capital Reduction: Mesbon China Nylon Limited
Income tax: demerger of Audeo Oncology, Inc by Alchemia Limited
Income tax: demerger of Talon Petroleum Limited by Texon Petroleum Limited
Income tax: in specie distribution of units by Global Mining Investments 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 Duketon Mining Limited by South Boulder Mines 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 Kogi Iron Limited by TGP Australia Limited
Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust
Income tax: TGR Biosciences Pty Ltd - return of capital
Income tax: demerger of Establish Property Group Ltd by Australian Finance Group Limited