Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 4 Date of effect 7 Scheme 8 Background 9 2014 Capital Raising 13 Return of capital 15 Share consolidation 18 Other relevant matters 21 Ruling 27 Distribution is not a dividend 27 The application of sections 45A, 45B and 45C

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 4 Date of effect 7 Scheme 8 Background 9 2014 Capital Raising 13 Return of capital 15 Share consolidation 18 Other relevant matters 21 Ruling 27 Distribution is not a dividend 27 The application of sections 45A, 45B and 45C