ITAA 1997 s 725-250

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

Income tax: general value shifting regime - direct value shift involving a debt interest in a company