ITAA 1997 s 115-25

Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes

Gamma Investments HoldCo Pty Ltd - reduction of share capital

Income tax: tax consequences of investing in JPMorgan Dividend Advance Resettable Warrant Instalments Series IQA, IQB May 2007 Product Disclosure Statement - cash applicants and secondary market purchasers

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

Consolidation: the exit history rule and time of acquisition of an asset