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 Non-Executive Director Share Plan Rules 15 Restrictions - holding lock 23 Restrictions - Qantas code of conduct and ethics 27 Ruling 30 Where a participant makes an election 33 Capital gains tax 36 Where a participant does not make an election 41 Disposal within 30 days 43 Capital gains tax 44 Disposal after 30 days 45 Appendix 1 - Explanation 50 Share acquired under an employee share scheme 50 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 Non-Executive Director Share Plan Rules 15 Restrictions - holding lock 23 Restrictions - Qantas code of conduct and ethics 27 Ruling 30 Where a participant makes an election 33 Capital gains tax 36 Where a participant does not make an election 41 Disposal within 30 days 43 Capital gains tax 44 Disposal after 30 days 45 Appendix 1 - Explanation 50 Share acquired under an employee share scheme 50 Section 21A