Income tax: capital gains: demerger of AGL Energy Limited by the Australian Gas Light Company

Class Ruling CR 2006/5 addressed various income tax consequences for Australian Gas Light Company (AGL) shareholders as a result of the proposed demerger of the retail energy, merchant energy and power generation business conducted by the AGL group of companies.

CR 2006/5 is withdrawn as the proposed demerger, the subject of the Class Ruling, is not proceeding.