ITAA 1997 s 125

Application of section 45B of the Income Tax Assessment Act 1936 to demergers

Share buy-backs

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

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether the consequences in Subdivision 125-C of the Income Tax Assessment Act 1997 apply to the head company of a consolidated group where one or more subsidiary members hold ownership interests in an entity outside the group that is being demerged?

Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?

Compendium

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: capital gains tax: acquisition of Publishing and Broadcasting Limited by Crown Limited and demerger of Publishing and Broadcasting Limited by Crown Limited

Income tax: demerger of NuSep Limited by Life Therapeutics Limited

Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL

Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited

Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: capital gains: demerger of Mercury Mobility Ltd by Cellnet Group Ltd

Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL

Income tax: Demerger of Impedance Cardiology Systems Inc. by ImpediMed 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: demerger of Iron Road Limited by Adelaide Resources Limited

Income tax: demerger of ImmuneTX Limited by Equatorial Coal Limited

Income tax: demerger of Dart Energy Limited by Arrow Energy Limited