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 Relevant Entities 10 Greencross Limited 10 Vermont Aus HoldCo Pty Ltd 16 Vermont Aus Pty Ltd 19 The Scheme of Arrangement 20 Special Dividend 38 Ruling 42 Special Dividend 42 Assessability of the Special Dividend 44 Residents 44 Non-residents not carrying on business at or through a permanent establishment 45 Gross up and tax offset 46 Qualified persons 49 Refundable tax offset 51 Exempting Entity 52 Capital Gains Tax (CGT) consequences 54 CGT event A1 54 Capital proceeds 57 Scheme Shareholders that elected Cash Consideration 57 Scheme Shareholders that elected either of the Mixed Consideration options 59 Discount capital gain 61 Non-resident Scheme Shareholders 62 Availability of scrip for scrip roll-over if a capital gain is made 63 Cost base of replacement Class B HoldCo shares 67 Acquisition date of a replacement Class B HoldCo share 70 Anti-avoidance provisions 72 Appendix 1 - Explanation 75 Special Dividend 75 Assessability of the Special Dividend 80 Residents 80 Non-residents not carrying on business at or through a permanent establishment 82 Gross up and tax offset 87 Qualified persons 90 Related payment rule 94 Holding period requirement 100 Refundable tax offset 109 Exempting Entity 112 Capital Gains Tax (CGT) consequences 118 CGT event A1 118 Capital proceeds 123 Discount capital gain 129 Non-resident Scheme Shareholders 132 Indirect Australian real property interest 134 Availability of scrip for scrip roll-over if a capital gain is made 138 Cost base of replacement Class B HoldCo shares if scrip for scrip chosen 140 Cost base of replacement Class B HoldCo shares if scrip for scrip chosen 141 Acquisition date of a replacement Class B HoldCo share 142 Anti-avoidance provisions 144 177EA

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 Relevant Entities 10 Greencross Limited 10 Vermont Aus HoldCo Pty Ltd 16 Vermont Aus Pty Ltd 19 The Scheme of Arrangement 20 Special Dividend 38 Ruling 42 Special Dividend 42 Assessability of the Special Dividend 44 Residents 44 Non-residents not carrying on business at or through a permanent establishment 45 Gross up and tax offset 46 Qualified persons 49 Refundable tax offset 51 Exempting Entity 52 Capital Gains Tax (CGT) consequences 54 CGT event A1 54 Capital proceeds 57 Scheme Shareholders that elected Cash Consideration 57 Scheme Shareholders that elected either of the Mixed Consideration options 59 Discount capital gain 61 Non-resident Scheme Shareholders 62 Availability of scrip for scrip roll-over if a capital gain is made 63 Cost base of replacement Class B HoldCo shares 67 Acquisition date of a replacement Class B HoldCo share 70 Anti-avoidance provisions 72 Appendix 1 - Explanation 75 Special Dividend 75 Assessability of the Special Dividend 80 Residents 80 Non-residents not carrying on business at or through a permanent establishment 82 Gross up and tax offset 87 Qualified persons 90 Related payment rule 94 Holding period requirement 100 Refundable tax offset 109 Exempting Entity 112 Capital Gains Tax (CGT) consequences 118 CGT event A1 118 Capital proceeds 123 Discount capital gain 129 Non-resident Scheme Shareholders 132 Indirect Australian real property interest 134 Availability of scrip for scrip roll-over if a capital gain is made 138 Cost base of replacement Class B HoldCo shares if scrip for scrip chosen 140 Cost base of replacement Class B HoldCo shares if scrip for scrip chosen 141 Acquisition date of a replacement Class B HoldCo share 142 Anti-avoidance provisions 144 177EA