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  • Demergers: Checklist for demerger ruling requests

    When and how to use this checklist

    This checklist outlines some of the information we generally require when considering Private Ruling or Class Ruling applications. It is not intended to be an exhaustive list of information we may require.

    In this document:

    • We use the term 'shareholder' to refer to owners of the head entity (so it can equally apply to unit holders).
    • All legislative references are to the Income Tax Assessment Act 1997 (ITAA 1997) unless otherwise specified.
    • ITAA 1997 references for terms appearing in italics are provided at the end of each topic.

    You are urged to make use of the links to relevant legislative references provided throughout the document.

    You are also urged to make use of additional information contained on the 'Demergers homepage' including a number of Class Rulings that have been issued in relation to demergers.

    Further Information

    Access additional information on the Demergers homepage.

    View demerger related Class Rulings.

    End of further information
    • Last modified: 18 Jul 2008QC 18287