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Legislation
ATO documents that consider ITAA 1997 s 125-70
45 documents
Income tax: demerger of MPG Printing Limited by McPherson's Limited
Income tax: demerger of Audeo Oncology, Inc by Alchemia Limited
Income tax: demerger of Talon Petroleum Limited by Texon Petroleum Limited
Income tax: demerger of FIIG Securities Limited by Driven Holdings Pty Ltd
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 Kogi Iron Limited by TGP Australia Limited
Income tax: demerger of South32 by BHP Billiton Limited
Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited
Income tax: demerger of TMK Montney Ltd by Tamaska Oil & Gas Limited
Income tax: Heron Resources Limited - demerger of Ardea Resources Limited
Income tax: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)
BlackWall Limited - demerger of WOTSO Limited
Westgold Resources Limited - demerger of Castile Resources Pty Ltd
Capital gains tax: Demerger - consideration given by head entity shareholders for new interests in demerged entity
Demerger: direct value shift - consequences for demerging entity under Division 725
Demerger: original post-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount
Demerger: original pre-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount
Capital Gains Tax consequences of a demerger for a demerging entity