ITAA 1997 s 124-G

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Income tax: capital gains: roll-over relief following reorganisation of the affairs of a unit trust or company - sections 160ZZPA, 160ZZPB, 160ZZPC and 160ZZPD

Income tax: exchange of shares in Macquarie Bank Limited for shares in Macquarie Group Limited

Income tax: exchange of units in Connell Wagner Holdings Trust for shares in Connell International Group Limited

Income tax: exchange of shares in Suncorp-Metway Limited for shares in Suncorp Group Limited

Income tax: Sydney Airport Trust 2 - interposing a new head company

Income tax: exchange of shares in Bathurst Resources Limited for shares in NZ NewCo

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

Capital gains tax: roll-over relief: exchange of share owned jointly for shares owned individually in an interposed company

Company tax losses: a 'widely held company' that replaces another 'widely held company' for part of the income year - whether a widely held company 'at all times' during the income year

Capital gains tax: Subdivision 124-G roll-over - requirements that must be met for interposed company to choose that the consolidated group continue in existence

Consolidations: a company interposed between the shareholders and the head companies of two separate consolidated groups

Capital gains tax: CGT discount: capital gain from disposal of shares owned for less than 12 months - shares acquired under arrangement for which Subdivision 124-G rollover chosen