Scrip for scrip

SG Fleet Group Limited - scrip for scrip roll-over

Boral Limited - compulsory acquisition - exchange of shares for shares in SGH Limited

De Grey Mining Ltd - scrip for scrip roll-over

Boral Limited - off-market takeover - exchange of shares for shares in SGH Limited

Greatland Gold Plc - scrip for scrip roll-over

92 Energy Limited - scrip for scrip roll-over for shareholders

Spartan Resources Limited - partial scrip for scrip roll-over

VGW Holdings Limited - scrip for scrip roll-over

QANTM Intellectual Property Limited - scheme of arrangement and special dividend

Washington H. Soul Pattinson and Company Limited - scrip for scrip roll-over

Brickworks Ltd - scrip for scrip roll-over

Astron Corporation Limited - scheme of arrangement

Locate Technologies Limited - scheme of arrangement

Aurumin Limited - scrip for scrip roll-over for shareholders

Aurumin Limited - scrip for scrip roll-over for option holders

Seven West Media Limited - scrip for scrip roll-over

Income tax : capital gains : scrip for scrip roll -over : can a company (or a wholly -owned group of companies ) 'become' the owner of 80 % or more of the voting shares in another company (an original entity ), in terms of paragraph 124 -780 (2 )(a ) of the Income Tax Assessment Act 1997 , as a result of an arrangement even if the company (or group ) owned some of those shares before the arrangement ?

Income tax: capital gains: scrip for scrip roll-over: can a company 'increase' the percentage of voting shares that it owns in another company (an original entity), in terms of subparagraph 124-780(2)(a)(ii) of the Income Tax Assessment Act 1997, as a result of an arrangement if it owned no shares in that company before the arrangement?

Capital gains: scrip for scrip roll-over: can the exchange of an interest (not being a unit) in a trust for a unit in a unit trust satisfy the requirements in subparagraph 124-781(1)(a)(i) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of the Income Tax Assessment Act 1997 limited to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or to a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?