ITAA 1997 s 112-25(4)

Income tax: restructure of Spark Infrastructure

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Australia Wholesale Fund

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro DPF Holding Trust

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Retail Group

Income tax: Return of capital: Wesfarmers Limited

Income tax: Service Stream Limited - return of capital and share consolidation

Deferred capital loss or deduction: ceases to exist - relevant CGT asset merged with another CGT asset into a new asset

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

Income Tax: Capital Gains: Deceased Estates: Separate Assets