ITAA 1997 s 725-50

Income tax: conversion of shares and variation in rights: Golden Circle Limited

Income tax: The Village Building Co Limited - conversion of shares, variation of rights and selective capital reduction

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