Legislation

ITAA 1936 s Summary - what this ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 6 Date of effect 14 Scheme 15 The Offer of ANZ Capital Notes 5 20 Reasons for issuing ANZ Capital Notes 5 23 Terms of ANZ Capital Notes 5 25 Distribution calculation 28 Distribution payment conditions 31 Restrictions in the case of non-payment of Distributions 35 Mandatory Conversion 36 Trigger Event Conversion 39 Optional Exchange 43 Mandatory Conversion on a Change of Control Event 46 Conversion 47 Redemption 50 Resale 53 Interposition of Approved NOHC 55 Other matters and assumptions 58 Ruling 59 Acquisition time of ANZ Capital Notes 5 59 Cost base and reduced cost base of ANZ Capital Notes 5 60 Inclusion of Distributions and franking credits in assessable income 61 Entitlement to a tax offset 63 Franking credit subject to the refundable tax offset rules 64 Exempt income or non-assessable non-exempt income 65 Imputation benefits - streaming of imputation benefits 66 Section 177EA

ATO documents that consider ITAA 1936 s Summary - what this ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 6 Date of effect 14 Scheme 15 The Offer of ANZ Capital Notes 5 20 Reasons for issuing ANZ Capital Notes 5 23 Terms of ANZ Capital Notes 5 25 Distribution calculation 28 Distribution payment conditions 31 Restrictions in the case of non-payment of Distributions 35 Mandatory Conversion 36 Trigger Event Conversion 39 Optional Exchange 43 Mandatory Conversion on a Change of Control Event 46 Conversion 47 Redemption 50 Resale 53 Interposition of Approved NOHC 55 Other matters and assumptions 58 Ruling 59 Acquisition time of ANZ Capital Notes 5 59 Cost base and reduced cost base of ANZ Capital Notes 5 60 Inclusion of Distributions and franking credits in assessable income 61 Entitlement to a tax offset 63 Franking credit subject to the refundable tax offset rules 64 Exempt income or non-assessable non-exempt income 65 Imputation benefits - streaming of imputation benefits 66 Section 177EA