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Legislation
ATO documents that consider ITAA 1997 s 125-75(4)
7 documents
Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited
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 Duketon Mining Limited by South Boulder Mines Ltd
Capital gains tax: demerger - measurement of ownership interests - exceptions to subsection 125-70(2) - adjusting instruments