Demergers

Rox Resources Limited - demerger of Cannon Resources Limited

Primewest (HICT) Pty Ltd - return of capital

Neometals Ltd - demerger of Widgie Nickel Limited

Liontown Resources Limited - demerger of Minerals 260 Limited

Encounter Resources Limited - demerger of Hamelin Gold Limited

Wingate Group Holdings Pty. Ltd. - demerger of Now Finance Group Holdings Pty Ltd

Chalice Mining Limited - demerger of Falcon Metals Ltd

Bardoc Gold Limited - demerger and scrip for scrip roll-over

OreCorp Limited - demerger of Solstice Minerals Limited

Tabcorp Holdings Limited - demerger of The Lottery Corporation Limited

Amalgamated Australian Investment Group Limited - demerger of Halo Technologies Holdings Ltd

Firefinch Limited - demerger of Leo Lithium Limited

ATI Global Limited - demerger of Commercial Credit Holdings Limited

Iluka Resources Limited - demerger of Sierra Rutile Holdings Limited

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

Moneytech Group Limited - demerger of Monoova Limited

Income tax: demergers: in reallocating the cost bases of ownership interests under a demerger, as required by subsection 125-80(2) of the Income Tax Assessment Act 1997, is there more than one method that produces a reasonable apportionment?

Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?