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 Background 9 AFG 10 Property development interests 13 Pre-demerger transactions 16 The demerger 21 Accounting for the distribution to effect the demerger 27 Reasons for the demerger 28 Other matters 29 Ruling 32 CGT consequences 32 CGT event G1 32 Demerger roll-over relief 34 Cost base adjustments 35 AFG shareholders who do not choose roll-over 39 Acquisition date of EPG shares 40 Dividend consequences 41 Application of sections 45, 45A and 45B

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 Background 9 AFG 10 Property development interests 13 Pre-demerger transactions 16 The demerger 21 Accounting for the distribution to effect the demerger 27 Reasons for the demerger 28 Other matters 29 Ruling 32 CGT consequences 32 CGT event G1 32 Demerger roll-over relief 34 Cost base adjustments 35 AFG shareholders who do not choose roll-over 39 Acquisition date of EPG shares 40 Dividend consequences 41 Application of sections 45, 45A and 45B