ITAA 1936 s of the scheme did so for a purpose (other than an incidental purpose) of enabling a taxpayer to obtain a tax benefit (paragraph 45B(2)(c)

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

Income tax: demerger of Macquarie Atlas Roads Limited by Intoll Trust (II)

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

Income tax: National Australia Bank Limited - issue of NAB Capital Notes

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

Income tax: National Australia Bank Limited - issue of NAB Capital Notes 2

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 Instreet Investment Australia Limited by Instreet Investment Limited

Income tax: demerger of GlyTherix Ltd by Minomic International Limited

Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3