ITAA 1997 s 104-75(3)

Income tax: demerger of Phillips 66 by ConocoPhillips Company - employee share schemes

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Beneficiary becoming entitled to a trust asset - disregarding any capital gain or loss by the trustee

Capital gains tax: employee share trust - whether capital gain by trustee disregarded - payments by employees to the company issuing the shares as contributions to share capital