ITAA 1997 s 725

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

Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?

Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001

Direct value shifting: consequences of a Neutral Value Shift - taxing event generating a gain

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

Direct value shifting - exclusions