ITAA 1997 s 116-20(1)

Income tax: return of capital: in specie distribution of shares by Legend Mining Limited

Income tax: return of capital: Emperor Mines Limited

Income tax: demerger of Buru Energy Ltd by ARC Energy Ltd and merger of ARC Energy Ltd with Australian Worldwide Exploration Ltd

Income tax: return of capital: Olea Australis Limited

Income tax: Selective Capital Reduction: CITIC Australia Trading Limited

Income tax: share capital reduction: Artist & Entertainment Group Limited

Income tax: Allco Equity Partners Limited: proposed return of capital

Income tax: proposed return of capital: Rattoon Holdings Limited

Income tax: proposed Special Dividend and Lion Nathan Limited Scheme of Arrangement

Income tax: ABB Grain Ltd Scheme of Arrangement and Proposed Special Dividend

Income tax: proposed return of capital: Eircom Holdings Limited

Income tax: proposed return of capital: Forrestfield & Districts Community Financial Services Limited

Income tax: return of capital: Babcock and Brown Capital Limited

Income tax: return of capital: Biota Holdings Limited

Income tax: proposed return of capital: Oceania Capital Partners Limited

Income tax: proposed return of capital: Customers Limited

Income tax: scrip for scrip: merger of MyState Financial Credit Union of Tasmania Limited and Tasmanian Perpetual Trustees Limited (Tasmanian Perpetual Trustees shareholders)

Income tax: van Eyk Three Pillars Limited: proposed return of capital and share consolidation

Income tax: off market takeover of Corporate Express Australia Limited and Special Dividend

Income tax: return of capital: in specie distribution of shares by Trafford Resources Limited