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 Instreet 11 Instreet Australia 16 The demerger of Instreet Australia ordinary shares 19 Accounting treatment 22 Reasons for the demerger 26 Other matters 27 Ruling 30 Dividend consequences 30 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 Instreet 11 Instreet Australia 16 The demerger of Instreet Australia ordinary shares 19 Accounting treatment 22 Reasons for the demerger 26 Other matters 27 Ruling 30 Dividend consequences 30 Sections 45B, 45BA and 45C