Legislation

ITAA 1936 s Summary - what this ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Return of capital 13 Other relevant matters 20 Ruling 26 Capital Return is not a dividend 26 Anti-avoidance provisions will not apply 29 Capital gains tax 30 Foreign resident shareholders 32 Appendix 1 - Explanation 33 Capital Return is not a dividend 33 Anti-avoidance provisions will not apply 41 Section 45A

ATO documents that consider ITAA 1936 s Summary - what this ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Return of capital 13 Other relevant matters 20 Ruling 26 Capital Return is not a dividend 26 Anti-avoidance provisions will not apply 29 Capital gains tax 30 Foreign resident shareholders 32 Appendix 1 - Explanation 33 Capital Return is not a dividend 33 Anti-avoidance provisions will not apply 41 Section 45A