Legislation

ITAA 1936 s Summary - what this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 7 Date of effect 10 Scheme 11 Background 13 The Offer 16 Main Features of ME Series 2 Capital Notes 19 Distribution calculations 26 Distribution conditions 31 Write-off on Non-Viability Trigger Event 34 Optional Redemption 36 Redemption mechanism 38 Other matters 42 Ruling 43 ME Series 2 Capital Notes not traditional securities 43 ME Series 2 Capital Notes not qualifying securities 44 Cost base and reduced cost base of ME Series 2 Capital Notes 45 Section 45A

ATO documents that consider ITAA 1936 s Summary - what this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 7 Date of effect 10 Scheme 11 Background 13 The Offer 16 Main Features of ME Series 2 Capital Notes 19 Distribution calculations 26 Distribution conditions 31 Write-off on Non-Viability Trigger Event 34 Optional Redemption 36 Redemption mechanism 38 Other matters 42 Ruling 43 ME Series 2 Capital Notes not traditional securities 43 ME Series 2 Capital Notes not qualifying securities 44 Cost base and reduced cost base of ME Series 2 Capital Notes 45 Section 45A