Legislation

ITAA 1936 s Summary - what this ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 TNG 10 TRR 15 Shareholder meeting 18 Pre demerger transactions 19 The demerger of TRR 20 Accounting for the demerger 24 Reasons for the demerger 26 Other matters 27 Ruling 28 CGT consequences - Australian resident TNG shareholders 28 CGT event G1 28 Capital gain 29 Demerger roll-over 30 Consequences of choosing demerger roll-over 31 Consequences of not choosing demerger roll-over 33 Acquisition date of the TRR shares 34 CGT consequences - foreign resident TNG shareholders 36 CGT event G1 36 Capital gain 37 Demerger roll-over is not available 38 Foreign resident TNG shareholders whose TNG shares were not taxable Australian property 39 Cost base and reduced cost base of TNG and TRR shares 40 Dividend consequences - all TNG shareholders 41 Section 45B, 45BA and 45C

ATO documents that consider ITAA 1936 s Summary - what this ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 TNG 10 TRR 15 Shareholder meeting 18 Pre demerger transactions 19 The demerger of TRR 20 Accounting for the demerger 24 Reasons for the demerger 26 Other matters 27 Ruling 28 CGT consequences - Australian resident TNG shareholders 28 CGT event G1 28 Capital gain 29 Demerger roll-over 30 Consequences of choosing demerger roll-over 31 Consequences of not choosing demerger roll-over 33 Acquisition date of the TRR shares 34 CGT consequences - foreign resident TNG shareholders 36 CGT event G1 36 Capital gain 37 Demerger roll-over is not available 38 Foreign resident TNG shareholders whose TNG shares were not taxable Australian property 39 Cost base and reduced cost base of TNG and TRR shares 40 Dividend consequences - all TNG shareholders 41 Section 45B, 45BA and 45C