ITAA 1936 s 45B(5)

Income tax: demerger of OMI Holdings Limited by Donaco International Limited

Income tax: demerger of Jacana Minerals Limited by Syrah Resources Limited

Income tax: off-market share buy-back: U&D Coal Limited

Income tax: off market share buy-back - Intrepid Mines Limited

Income tax: return of capital: GWA Group Limited

Income tax: demerger of West Cumbria Mining (Holdings) Limited by Riverside Energy Limited

Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited

Income tax: demerger of TMK Montney Ltd by Tamaska Oil & Gas Limited

Income tax: demerger of Graphex Mining Limited by Indiana Resources Limited (formerly IMX Resources Limited)

Income tax: Demerger of Davenport Resources Limited by Arunta Resources Limited

Income tax: demerger of Westgold Resources Limited by Metals X Limited

Income tax: return of capital: Whitehaven Coal Limited

Income tax: demerger of Instreet Investment Australia Limited by Instreet Investment Limited

Income tax: demerger of GlyTherix Ltd by Minomic International Limited

PRT Company Limited - distribution of special dividend and return of capital following sale of assets

Income tax: On-market share buy-backs - application of section 45B

Reduction in a shareholder's equity interest by the way of share buy-back: section 45B does not apply

Return of Capital - section 45B applies

Proposed share capital reduction by a property developer

Dividends: return of capital - application of section 45B