ITAA 1997 s 125-80(2)

Income tax: demergers: in reallocating the cost bases of ownership interests under a demerger, as required by subsection 125-80(2) of the Income Tax Assessment Act 1997, is there more than one method that produces a reasonable apportionment?

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: demerger of FIIG Securities Limited by Driven Holdings Pty Ltd

Income tax: demerger of South32 by BHP Billiton 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: demergers - cost base of the new interest in demerged entity where rollover is not chosen

Capital gains tax: Demerger - CGT status of new interests where CGT rollover not chosen

Income tax: demergers: in reallocating the cost bases of ownership interests under a demerger, as required by subsection 125-80(2) of the Income Tax Assessment Act 1997 , is there more than one method that produces a reasonable apportionment?

Capital gains tax: demerger relief - cost base of new shares - indexation

Capital gains tax consequences of a demerger on the cost base of a share acquired by a shareholder in a demerged company

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 - cost bases of ownership interests