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This final Taxation Determination was issued on 22 November 2006. It had previously been released in draft form as TD 2006/D19: see 2006 TAXVINE No 21 (10) (9 June 2006). Its full title is "Income tax: demergers: in reallocating the cost bases of ownership interests under a demerger, as required by s 125-80(2) of ITAA 1997, is there more than one method that produces a reasonable apportionment?" The answer given is Yes.

For a copy of TD 2006/73, go here

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