ITAA 1936 s 45B(3)

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

Income tax: return of capital: Incremental Petroleum Ltd

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

Income tax: return of capital: Globe International Limited

Income tax: return of capital: Central Glass Pty Ltd

Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust

Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL

Income tax: cancellation of shares in Cumnock Coal Limited

Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited

Income tax: exchange of shares in Macquarie Bank Limited for shares in Macquarie Group Limited

Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited

Income tax: proposed Equity Return: MYOB Limited

Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)

Income tax: Demerger of Impedance Cardiology Systems Inc. by ImpediMed Limited

Income tax: return of capital: Emperor Mines Limited