ITAA 1997 s 125

Capital gains tax: demergers - discretionary trusts choosing rollover

Capital gains tax: demergers - superannuation funds choosing rollover

Capital gains tax: Demergers - sale of new interests via a sale facility

Capital gains tax: demergers - proportional ownership requirements

Capital Gains Tax: Demerger - proportionate ownership test - unequal proportions

Capital Gains Tax: Status of pre-CGT asset owned by demerged entity

Capital gains tax: demergers - companies which only own shares in other companies

Capital gains tax: demergers - assets which cannot be demerged

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 bases of ownership interests