Demergers

Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen

Capital gains tax: demergers - cost base of the new interest in demerged entity where rollover is not chosen

Capital gains tax: demerger relief - two original interests - different acquisition times

Capital gains tax: demerger relief - more than two original interests - different acquisition times

Capital gains tax: demerger relief - more than two parcels of original interests - different acquisition times

Capital gains tax: Demerger - definition of demerger

Capital gains tax: Demerger - CGT status of new interests where CGT rollover not chosen

Capital gains tax: Demergers - Chess Unit of Foreign Security (CUFS) issued under a demerger

Capital gains tax: Demergers - cost base allocation rules in the demerger provisions

Capital gains tax: Demergers - option holders

Capital gains tax: Demerger - CGT discount

Capital gains tax: Demerger - consideration given by head entity shareholders for new interests in demerged entity

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

Capital gains tax: demerger - measurement of ownership interests - exceptions to subsection 125-70(2) - adjusting instruments

Australian Mines Limited - demerger of Norwest Minerals Limited

Cassini Resources Limited - demerger and scrip for scrip roll-over

Woolworths Group Limited - demerger of Endeavour Group Limited

Sunrise Energy Metals Limited - demerger of Clean TeQ Water Limited