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Since the introduction of the demerger rules in Division 125 of the Tax Act in 2002, Gilbert + Tobin has advised on numerous demergers, including some landmark transactions, such as the first three-way demerger and scrip-for-scrip acquisition involving Foodland, Metcash and Woolworths. Over that time, we have seen a narrowing by the Commissioner of Taxation (ATO) of the scope of the demerger provisions.