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Legislation
ATO documents that consider ITAA 1936 s 725 71 Appendix 1 - Explanation 72 Demerger 73 CGT event G1 73 Division 125 Demerger relief 85 Cost base and reduced cost base of WHL and WCL shares 85 WHL Distribution and Demerger Dividend 86 Demerger Dividend 86 Application of section 45 and section 45A