ITAA 1997 s 112-25

Income tax: capital gains tax: exchange of units in Villa World Trust for ordinary shares in Villa World Limited

Income tax: proposed return of capital: Brisbane Property Syndicate

Income tax: conversion of shares - WorkPac Pty Ltd

Income tax: scrip for scrip roll-over: acquisition of Diversified Utility and Energy Trust No. 3 by Diversified Utility and Energy Trust No. 2

Income tax: exchange of shares in DUET Management Company 1 Limited for shares in DUET Company Limited

Income tax: Return of capital: Wesfarmers Limited

Income tax: share consolidation and in specie distribution: Macquarie Group Limited

Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited

Income tax: Capital management distribution: Wesfarmers Limited

Income tax: Westfield Retail Trust: Merger with Westfield Group's Australian/New Zealand business

Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust

Income tax: scrip for scrip roll-over: acquisition of units in Federation Centres Trust No. 2 and Federation Centres Trust No. 3 by Federation Centres Trust No. 1

Income tax: Qantas Airways Limited - capital return and share consolidation

Income tax: return of capital: GWA Group Limited

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

Income tax: Henderson Group plc - consolidation of shares and of ASX CHESS Depositary Interests

Income tax: Grower Shares - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation

Income tax: Insurance Australia Group Limited - Distribution and Share Consolidation

Capital gains tax: split assets - discretionary trusts