ITAA 1936 s 45B(3)(b)

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: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited

Income tax: demerger of NuSep Limited by Life Therapeutics Limited

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

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

Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

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

Income tax: capital gains: demerger of Mercury Mobility Ltd by Cellnet Group Ltd

Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL

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

Income tax: demerger of Buru Energy Ltd by ARC Energy Ltd and merger of ARC Energy Ltd with Australian Worldwide Exploration Ltd

Income tax: demerger of Iron Road Limited by Adelaide Resources Limited

Income tax: demerger of ImmuneTX Limited by Equatorial Coal Limited

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

Income tax: demerger of DuluxGroup Limited by Orica Limited

Income tax: demerger of Teranga Gold Corporation Limited by Mineral Deposits Limited

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 Treasury Wine Estates Limited by Foster's Group Limited