Legislation

ITAA 1936 s Summary - what this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 5 Date of effect 8 Scheme 9 Alterra 10 Carbon Conscious Investments 16 Shareholder meeting 22 The demerger 23 Accounting for the demerger 31 Reasons for the demerger 33 Other matters 34 Ruling 37 Capital gains tax (CGT) 37 CGT event G1 37 Capital gain 38 Demerger roll-over 39 CGT consequences of choosing demerger roll-over 41 CGT consequences of not choosing demerger roll-over 46 Acquisition date of the Carbon Conscious Investments shares 47 Dividend consequences 49 Application of sections 45B, 45BA and 45C

ATO documents that consider ITAA 1936 s Summary - what this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 5 Date of effect 8 Scheme 9 Alterra 10 Carbon Conscious Investments 16 Shareholder meeting 22 The demerger 23 Accounting for the demerger 31 Reasons for the demerger 33 Other matters 34 Ruling 37 Capital gains tax (CGT) 37 CGT event G1 37 Capital gain 38 Demerger roll-over 39 CGT consequences of choosing demerger roll-over 41 CGT consequences of not choosing demerger roll-over 46 Acquisition date of the Carbon Conscious Investments shares 47 Dividend consequences 49 Application of sections 45B, 45BA and 45C