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Legislation
ATO documents that consider ITAA 1936 s Summary - what this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Assumption 17 Ruling 18 CGT events 18 Qualified persons with respect to dividends 20 Appendix 1 - Explanation 22 CGT events 22 Qualified persons with respect to dividends 27 Former subsection 160APHH(6)