ITAA 1997 s 104-135(3)

Income tax: return of capital: Alliance Resources Limited

Income tax: Multiplex Development and Opportunity Fund - Return of capital

Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares

Income tax: returns of share capital: IPE Limited

Income tax: return of capital: Whitehaven Coal Limited

Income tax: return of capital: IWIF Holdings Limited (IWIFH)

Income tax: IPE Limited: return of share capital

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

Income tax: Intrepid Mines Limited - return of capital

Chalice Gold Mines Limited - return of capital

Talisman Mining Limited - return of capital

Income tax: Inghams Group Limited - return of share capital

BlackWall Limited - demerger of WOTSO Limited

Westgold Resources Limited - demerger of Castile Resources Pty Ltd

MetalsTech Limited - return of capital by way of in specie distribution

Incitec Pivot Limited - reduction of share capital

Gamma Investments HoldCo Pty Ltd - reduction of share capital

CGT - shares - capital reductions - reduced cost base