ITAA 1997 s 104-135

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

Income tax: Alterra Limited - demerger of Carbon Conscious Investments Ltd

Income tax: Invion 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

Tulla Resources Plc - demerger and scrip for scrip roll-over

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

Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen

Capital gains tax: Demergers - cost base allocation rules in the demerger provisions

Income tax: capital gains: does CGT event G1 in section 104-135 of the Income Tax Assessment Act 1997 (about capital payments for shares) apply to a bonus share issued out of a share capital account?

Capital gains tax: CGT event G1: payment a dividend

CGT - shares - capital reductions - reduced cost base