ITAA 1997 s 125

Income tax: Alterra Limited - demerger of Carbon Conscious Investments Ltd

MetalsTech Limited - return of capital by way of in specie distribution

Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen

Capital gains tax: demergers - cost base of the new interest in demerged entity where rollover is not chosen

Capital gains tax: demerger relief - two original interests - different acquisition times

Capital gains tax: demerger relief - more than two original interests - different acquisition times

Capital gains tax: demerger relief - more than two parcels of original interests - different acquisition times

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

Capital gains tax: Demergers - Chess Unit of Foreign Security (CUFS) issued under a demerger

Capital gains tax: Demergers - cost base allocation rules in the demerger provisions

Capital gains tax: Demerger - CGT discount

Capital gains tax: Demerger - consideration given by head entity shareholders for new interests in demerged entity

Demerger: direct value shift - consequences for demerging entity under Division 725

Demerger: original post-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount

Demerger: original pre-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount

Consolidation: testing 'continuing majority-owned entity' status for a demerged entity in a multi-tiered corporate structure

Amendment of assessments: time limits for amending assessments where Regulation 20 of the Income Tax Regulations 1936 applies and the matters for which assessments may be amended

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether the consequences in Subdivision 125-C apply to the head company of a consolidated group where one or more subsidiary members hold ownership interests in an entity outside the group that is being demerged?

Capital Gains Tax consequences of a demerger for a demerging entity

Shares received as a result of a company split - treated as a dividend