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 8 APN 10 NZME 14 Capital raising 17 Shareholder meeting 22 Pre-demerger transactions 24 The demerger 27 Sale Facility 31 Accounting for the demerger distribution 34 Reasons for the demerger 36 Other matters 37 Ruling 39 Capital gains tax (CGT) 39 CGT event G1 39 Demerger roll over 41 Example 65 CGT consequences of choosing demerger roll over 42 CGT consequences of not choosing demerger roll over 44 Acquisition date of NZME Shares 45 Dividend consequences 47 Section 45

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 8 APN 10 NZME 14 Capital raising 17 Shareholder meeting 22 Pre-demerger transactions 24 The demerger 27 Sale Facility 31 Accounting for the demerger distribution 34 Reasons for the demerger 36 Other matters 37 Ruling 39 Capital gains tax (CGT) 39 CGT event G1 39 Demerger roll over 41 Example 65 CGT consequences of choosing demerger roll over 42 CGT consequences of not choosing demerger roll over 44 Acquisition date of NZME Shares 45 Dividend consequences 47 Section 45