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.