Legislation

ITAA 1936 s Summary - what this ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 5 Date of effect 11 Scheme 12 Background 14 Main features of the Notes 18 Distribution calculation 25 Distribution conditions 28 Conversion on Trigger Event 31 MEIs obtained on Conversion 36 Redemption 41 Other matters and assumptions 47 Ruling 48 Notes are non-share equity interests 48 Notes will not be traditional securities 50 Notes will not be qualifying securities 51 MEIs are shares 52 Acquisition of the Notes - CGT implications 53 Acquisition time of the Notes 53 Cost base and reduced cost base of each Note 54 Conversion of the Notes - CGT implications 55 Cost base and reduced cost base of MEIs acquired on conversion 57 Acquisition time of the MEIs acquired on conversion 58 Allotment of MEIs on Conversion neither a dividend nor a non-share dividend 59 Section 45

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 11 Scheme 12 Background 14 Main features of the Notes 18 Distribution calculation 25 Distribution conditions 28 Conversion on Trigger Event 31 MEIs obtained on Conversion 36 Redemption 41 Other matters and assumptions 47 Ruling 48 Notes are non-share equity interests 48 Notes will not be traditional securities 50 Notes will not be qualifying securities 51 MEIs are shares 52 Acquisition of the Notes - CGT implications 53 Acquisition time of the Notes 53 Cost base and reduced cost base of each Note 54 Conversion of the Notes - CGT implications 55 Cost base and reduced cost base of MEIs acquired on conversion 57 Acquisition time of the MEIs acquired on conversion 58 Allotment of MEIs on Conversion neither a dividend nor a non-share dividend 59 Section 45