Income tax: capital gains tax: demerger by Minotaur Resources Limited of Minotaur Exploration Limited and merger of Minotaur Resources Limited with Oxiana Limited

This Ruling is withdrawn and ceases to have effect immediately after 30 June 2005. However, the Ruling continues to apply after its withdrawal, in respect of the tax laws ruled upon, to all persons within the specified class who entered into the arrangement during the term of the Ruling.