Some examples of demergers from the ATO website:
AMP Ltd – demerger of HHG PLC
BHP Billiton Ltd – demerger of BHP Steel Ltd (renamed BlueScope Steel Ltd)
CSR Ltd – demerger of Rinker Group Ltd
Mincor Resources NL – demerger of Tethyan Copper Co. Ltd
Sonic Healthcare Ltd – demerger of SciGen Ltd
WMC Ltd (renamed Alumina Ltd) – demerger of WMC Resources Ltd
Mayne Group Ltd (renamed Symbion Health Ltd) – demerger of Mayne Group Ltd
https://www.ato.gov.au/calculators-and-tools/demergers-calculator/
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