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  • New rules for demergers


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    There are new rules that apply to eligible demergers that happen on or after 1 July 2002. You will find specific details of the following demergers that are subject to these new rules in Appendix 4:

    • BHP Billiton Ltd demerger of BHP Steel Ltd (now known as BlueScope)
    • WMC Ltd (renamed Alumina) demerger of WMC Resources Ltd
    • Sonic Healthcare Ltd demerger of SciGen Ltd
    • CSR Ltd demerger of Rinker Group Ltd
    Last modified: 25 Feb 2020QC 27448