ITAA 1997 s 125-55

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

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

Income tax: Heron Resources Limited - demerger of Ardea Resources Limited

Capital gains tax: Demergers - cost base allocation rules in the demerger provisions

Capital gains tax: demergers - discretionary trusts choosing rollover

Capital gains tax: demergers - superannuation funds choosing rollover