ITAA 1997 s 125-70

Capital Gains Tax consequences of a demerged entity

Capital gains tax: demergers - assets which cannot be demerged

Capital gains tax: Demerger - cost base of new interest in demerged entity - no CGT event happened to pre-CGT original interest

Capital gains tax: Demerger - CGT status of new interest - no CGT event happened to pre-CGT original interest

Capital Gains Tax: demerger - cost bases of ownership interests