ITAA 1997 s 125-85

Income tax: Heron Resources Limited - demerger of Ardea Resources Limited

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

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