Legislation

ITAA 1997 s 125-70(4) and (5)

ATO documents that consider ITAA 1997 s 125-70(4) and (5)

4 documents

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: demerger of South32 by BHP Billiton Limited