News Corporation Limited (TNCL): 2004 corporate restructure

Overview

This page contains information about the reincorporation of News Corporation in 2004.

This information applies to you if:

• you are an individual not a company or trust
• you are an Australian resident for tax purposes
• you held ordinary shares or preference shares in News Corporation and participated in the corporate restructure in November 2004
• you did not acquire your shares under an employee share scheme, and
• any gain or loss you made on the shares is a capital gain or capital loss - this means that you held your shares as an investment asset, not
• • as trading stock
  • as part of carrying on a business, or
  • to make a short-term or 'one-off' commercial gain.