ITAA 1997 s 125-70(1)(a)

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

Income tax: demerger of South32 by BHP Billiton Limited

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