ITAA 1997 s 125-70(1)

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

Compendium

Income tax: sale of Westfield Group stapled securities to Unibail-Rodamco SE - capital gains consequences

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution

MetalsTech Limited - return of capital by way of in specie distribution

Capital gains tax: Demerger - definition of demerger

Capital gains tax: Demergers - Chess Unit of Foreign Security (CUFS) issued under a demerger

Capital Gains Tax: Demerger - proportionate ownership test - unequal proportions