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Legislation
ATO documents that consider ITAA 1997 s 125-55(1)
36 documents
Income tax: demerger of Audeo Oncology, Inc by Alchemia Limited
Income tax: demerger of Talon Petroleum Limited by Texon Petroleum Limited
Income tax: demerger of FIIG Securities Limited by Driven Holdings Pty Ltd
Income tax: demerger of Duketon Mining Limited by South Boulder Mines Ltd
Income tax: demerger of Enterprise Uranium Ltd by Enterprise Metals Limited
Income tax: demerger of Orora Limited by Amcor Limited
Income tax: demerger of Kogi Iron Limited by TGP Australia Limited
Income tax: EcoBiotics Limited - demerger of QBiotics Limited
Income tax: demerger of South32 by BHP Billiton Limited
Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited
Income tax: demerger of TMK Montney Ltd by Tamaska Oil & Gas Limited
Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)
BlackWall Limited - demerger of WOTSO Limited
Westgold Resources Limited - demerger of Castile Resources Pty Ltd
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?
Capital Gains Tax: demerger - cost bases of ownership interests