ITAA 1997 s 125-80(1)

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 Iron Road Limited by Adelaide Resources Limited

Income tax: demerger of Dart Energy Limited by Arrow Energy Limited

Income tax: demerger of White Rock Minerals Limited by Rex Minerals Limited

Income tax: demerger of Elementos Limited by Orocobre Limited

Income tax: demerger of Members Equity Bank Pty Limited by Industry Super Holdings Pty Limited

Income tax: demerger of Auzex Exploration Limited by Auzex Resources 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 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: demerger of Alcoa Corporation from Alcoa Inc. (now Arconic Inc.)