ITAA 1997 s 115-225

Income tax: scrip for scrip: acquisition of Just Group Limited by Premier Investments Limited

Income tax: scrip for scrip roll-over: acquisition of Anzon Australia Limited by ROC Oil Company Limited

Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited

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

Capital gains tax: small business 50% reduction - trustee assessed under section 99A of the Income Tax Assessment Act 1936