ITAA 1997 s 125-55(1)

Income tax: demergers: in reallocating the cost bases of ownership interests under a demerger, as required by subsection 125-80(2) of the Income Tax Assessment Act 1997, is there more than one method that produces a reasonable apportionment?

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

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

Income tax: demerger of DuluxGroup Limited by Orica Limited

Income tax: demerger of White Rock Minerals Limited by Rex Minerals Limited

Income tax: demerger of Elementos Limited by Orocobre Limited

Income tax: demerger of Treasury Wine Estates Limited by Foster's Group Limited

Income tax: demerger of Echo Entertainment Group Limited by Tabcorp Holdings Limited

Income tax: demerger of Members Equity Bank Pty Limited by Industry Super Holdings Pty Limited

Income tax: demerger of Chorus Limited by Telecom Corporation of New Zealand Limited

Income tax: demerger of Auzex Exploration Limited by Auzex Resources Limited

Income tax: demerger of MPG Printing Limited by McPherson's Limited