ITAA 1936 s 45BA or section 45C

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

Income tax: demerger of Macquarie Atlas Roads International Limited by Intoll International Limited

Income tax: demerger of Establish Property Group Ltd by Australian Finance Group Limited

Income tax: demerger of South32 by BHP Billiton Limited

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