Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 6 Scheme 7 Background 8 Internal restructure and stapling 11 In specie distribution 18 Other matters 22 Ruling 26 Capital Component of Distribution is not a dividend 26 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 Qualifications 4 Date of effect 6 Scheme 7 Background 8 Internal restructure and stapling 11 In specie distribution 18 Other matters 22 Ruling 26 Capital Component of Distribution is not a dividend 26 The application of sections 45A, 45B and 45C