Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 12 The Qantas Deferred Share Plan 13 2006 Performance Rights Plan Rules 15 Lapse of rights 21 Restrictions - Qantas code of conduct and ethics 24 Ruling 28 Where a participant makes an election 31 Capital gains tax 34 Lapse of rights 39 Capital gains tax 40 Where a participant does not make an election 41 Disposal within 30 days 43 Capital gains tax 44 Disposal after 30 days 46 Capital gains tax 48 Lapse of rights 52 Capital gains tax 53 Appendix 1 - Explanation 54 Right acquired under an employee share scheme 54 Section 21A

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 7 Scheme 12 The Qantas Deferred Share Plan 13 2006 Performance Rights Plan Rules 15 Lapse of rights 21 Restrictions - Qantas code of conduct and ethics 24 Ruling 28 Where a participant makes an election 31 Capital gains tax 34 Lapse of rights 39 Capital gains tax 40 Where a participant does not make an election 41 Disposal within 30 days 43 Capital gains tax 44 Disposal after 30 days 46 Capital gains tax 48 Lapse of rights 52 Capital gains tax 53 Appendix 1 - Explanation 54 Right acquired under an employee share scheme 54 Section 21A