ITAA 1997 s 125-70(2)

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

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 White Rock Minerals Limited by Rex Minerals Limited

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

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

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 South32 by BHP Billiton Limited

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

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

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