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 Minomic 10 GlyTherix 16 The demerger of GlyTherix 21 Reasons for the demerger 23 Accounting treatment 24 Other matters 25 Ruling 28 Dividend consequences 28 Anti-avoidance provisions will not apply 30 CGT consequences 31 CGT event G1 31 Demerger roll-over 33 Consequences of choosing demerger roll-over 35 Consequences of not choosing demerger roll-over 39 Acquisition date of the GlyTherix ordinary shares for the purpose of making a discount capital gain 40 Appendix 1 - Explanation 41 Dividend consequences 42 The application of sections 45A and 45B

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 Minomic 10 GlyTherix 16 The demerger of GlyTherix 21 Reasons for the demerger 23 Accounting treatment 24 Other matters 25 Ruling 28 Dividend consequences 28 Anti-avoidance provisions will not apply 30 CGT consequences 31 CGT event G1 31 Demerger roll-over 33 Consequences of choosing demerger roll-over 35 Consequences of not choosing demerger roll-over 39 Acquisition date of the GlyTherix ordinary shares for the purpose of making a discount capital gain 40 Appendix 1 - Explanation 41 Dividend consequences 42 The application of sections 45A and 45B