Tax topics - Demergers

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Demergers 2006 Tower Australia Group Ltd demerger

Demergers 2006 Tower Australia Group Ltd demerger.

Demergers: Class Ruling CR 2006/102 - Sydney Roads Group and Macquarie Infrastructure Group

Demergers involving Sydney Roads Group stapled securities and Macquarie Infrastructure Group stapled securities - Class Ruling CR 2006/102.

Demergers calculator

This calculator helps shareholders work out the capital gains tax consequences under a demerger, including the BHP Billiton, CSR, Sonic Healthcare, Mincor, WMC and Mayne Group demergers.

Demergers: 2005 Virtualplus Holdings Ltd demerger

This fact sheet contains answers to commonly asked questions about the impact on resident individual shareholders of the Virtualplus Holdings Ltd demerger of Novacoat Holdings Ltd.

Demergers: Class Ruling CR 2005/115 - Minotaur Resources Ltd demerger

Minotaur Resources Ltd demerger of Minotaur Exploration Ltd - Class Ruling CR 2005/115 for shareholders owning ordinary shares.

Demergers: Class Ruling CR 2005/16 - Aviva Corporation Ltd demerger

Aviva Corporation Ltd demerger of NGM Resources Ltd - Class Ruling CR 2005/16 for shareholders owning ordinary shares.

Demergers: Class Ruling CR 2005/47 - Virtualplus Holdings Ltd demerger

Virtualplus Holdings Ltd demerger of Novacoat Holdings Ltd - Class Ruling CR 2005/47 for shareholders owning ordinary shares.

Demergers: Class Ruling CR 2005/74 - Foodland Associated Ltd demerger

Foodland Associated Ltd demerger of Progressive Enterprises Holdings Ltd - Class Ruling CR 2005/74 for shareholders owning ordinary shares.

Demergers: Class Ruling CR 2005/83 - Mayne Group Ltd (renamed Symbion Health Ltd) demerger

Mayne Group Ltd (renamed Symbion Health Ltd) demerger of Mayne Pharma Ltd - Class Ruling CR 2005/83 for shareholders owning ordinary shares.

Mayne Group Ltd (renamed Symbion Health Ltd) demerger 2005

This fact sheet contains answers to commonly asked questions about the impact on resident individual shareholders of the 2005 Mayne Group Ltd (renamed Symbion Health Ltd) demerger of Mayne Pharma Ltd.

Demergers: Checklist for demerger ruling requests

This document contains information designed to assist applicants with preparing a ruling request in relation to a demerger.

Demergers: PS LA 2005/21 - application of section 45B to demergers

Practice Statement Law Administration PS LA 2005/21 provides instruction and practical guidance for tax officers considering the application of section 45B of the Income Tax Assessment Act 1936 to a demerger.

Demergers: Rulings, law & objections

This document contains links to demergers related information contained on the ATO Legal Database. Links provided are to demergers primary legislative references, taxation rulings and determinations, class rulings, practice statements and ATO interpretati

Demergers: Class Ruling CR 2007/11 - Summit Resources Limited demerger of Pacific Mines Limited

Summit Resources Limited demerger of Pacific Mines Limited - Class Ruling CR 2007/11 for Summit shareholders owning ordinary shares

Demergers: Class Ruling CR 2007/111 - Publishing and Broadcasting Ltd acquisition and demerger

Acquisition of Publishing and Broadcasting Ltd by Crown Ltd and demerger of Publishing and Broadcasting Ltd by Crown Ltd - Class Ruling CR 2007/111.

Demergers: Class Ruling CR 2007/6 - Life Therapeutics Ltd demerger

Life Therapeutics Limited demerger of NuSep Limited - Class ruling CR 2007/6.

Demergers: Class Ruling CR 2007/9 - Tower Australia Ltd demerger

Tower Australia Ltd - Class ruling CR 2007/9 Income tax: Captal gains tax: demerger of Tower Australia Group Limited by Tower limited

Demergers: Class Ruling CR 2008/31 - ChemGenex Pharmaceuticals Ltd demerger

Demergers: Class Ruling CR 2008/31 - Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

Demergers: Class Ruling CR 2008/32 - establishment of Asciano Finance Trust and Toll Holdings Ltd demerger

Income tax: capital gains: establishment of Asciano Finance Trust and Toll Holdings Ltd demerger of Asciano Ltd - Class ruling CR 2008/32.

Demergers: Class Ruling CR 2008/33 - Cellnet Group Ltd demerger

Income tax: capital gains: Cellnet Group Ltd demerger of Mercury Mobility Ltd - Class ruling CR 2008/33.

Demergers: Class Ruling CR 2008/39 - Elkedra Diamonds NL demerger

Elkedra Diamonds NL demerger of Uramet Minerals Limited - Class ruling CR 2008/39

Demergers: Class Ruling CR 2008/49 - ImpediMed Limited demerger

Demerger of Impedance Cardiology Systems Inc. by ImpediMed Limited- Class Ruling CR 2008/49. ImpediMed Limited demerger of impedance cardiology systems inc.

Demergers: Class Ruling CR 2008/74 - ARC Energy Ltd demerger and merger

ARC Energy Ltd's demerger of Buru Energy Ltd and merger with Australian Worldwide Exploration Ltd - Class Ruling CR 2008/74.

Demergers: Cost base rules tax determination

Information on Taxation Determination TD 2006/73 which deals with cost base rules for shareholders of companies that undergo a demerger.

Demergers: Sale of pre-CGT shares in a demerged entity

From 1 July 2002 the application of CGT event K6 on the sale of pre-CGT shares in a demerged entity has changed. This document explains how to treat the effect of CGT event K6 on the sale of pre-CGT shares in a demerged entity. An example scenario is incl

Examples of how section 45B of the Income Tax Assessment Act 1936 may apply to demergers

This document contains nine examples which discuss certain demerger factors and circumstances, which have particular relevance for small to medium enterprises.

Demergers: Overview

Overview of the eligibility requirements and tax consequences under the demergers measure. Worked examples are provided to illustrate key points.

NIB holdings limited (nib) - 2011 return of capital (capital return)

A fact sheet on the tax consequences for Australian resident shareholders who received a return of capital on their NIB shares on 21 July 2011.