Legislation

ITAA 1936 s Summary - what this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 6 Date of effect 10 Scheme 11 Challenger 15 The offer of Capital Notes 2 20 Reasons for issuing the Capital Notes 2 23 Terms of the Capital Notes 2 27 Distribution calculation 30 Distribution payment conditions 34 Distribution terms 36 Restrictions in the case of non-payment of Distributions 39 Mandatory Conversion 40 Conversion on Non-Viability Trigger Event 43 Optional Exchange 46 Mandatory Conversion on an Acquisition Event 49 Conversion 51 Share sale facility 54 Redemption 56 Resale 58 Other matters 60 Ruling 61 Acquisition time of the Capital Notes 2 61 Cost base and reduced cost base of the Capital Notes 2 62 Inclusion of Distributions and franking credits in assessable income 63 Entitlement to a tax offset 65 Franking credit subject to the refundable tax offset rules 66 Imputation benefits - streaming 67 Section 177EA

ATO documents that consider ITAA 1936 s Summary - what this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 6 Date of effect 10 Scheme 11 Challenger 15 The offer of Capital Notes 2 20 Reasons for issuing the Capital Notes 2 23 Terms of the Capital Notes 2 27 Distribution calculation 30 Distribution payment conditions 34 Distribution terms 36 Restrictions in the case of non-payment of Distributions 39 Mandatory Conversion 40 Conversion on Non-Viability Trigger Event 43 Optional Exchange 46 Mandatory Conversion on an Acquisition Event 49 Conversion 51 Share sale facility 54 Redemption 56 Resale 58 Other matters 60 Ruling 61 Acquisition time of the Capital Notes 2 61 Cost base and reduced cost base of the Capital Notes 2 62 Inclusion of Distributions and franking credits in assessable income 63 Entitlement to a tax offset 65 Franking credit subject to the refundable tax offset rules 66 Imputation benefits - streaming 67 Section 177EA