ITAA 1997 s 104-135(5)

Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?

Income tax: return of capital: Central Glass Pty Ltd

Income tax: proposed return of capital: Hostworks Group Limited

Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

Income tax: return of capital: Emperor Mines Limited

Income tax: demerger of DuluxGroup Limited by Orica Limited

Income tax: demerger of Treasury Wine Estates Limited by Foster's Group Limited

Income tax: demerger of MPG Printing Limited by McPherson's Limited

Income tax: demerger of Orora Limited by Amcor Limited

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