ITAA 1936 s 45B(2)(a) and 45B(2)(b)

Income tax: demerger of South32 by BHP Billiton Limited

Income tax: Return of Capital and Scheme of Arrangement - Unity Mining Limited

Income tax: Batlow Fruit Company Pty Ltd - converted to a company registered under the Corporations Act 2001

Income tax: demerger of Yum China Holdings, Inc. by Yum! Brands, Inc.

Income tax: Phileo Australia Limited - selective capital reduction

Return of share capital to overseas parent company