ITAA 1997 s 125-70

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

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

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: 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: 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