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 HRL 10 Ardea 15 Shareholder meeting 23 Pre-demerger transactions 25 The demerger 27 Sale Facility 30 Accounting for the demerger distribution 32 Reasons for the demerger 34 Other matters 35 Ruling 38 Capital gains tax (CGT) 38 CGT event G1 38 Demerger roll-over 40 CGT consequences of choosing demerger roll-over 43 CGT consequences of not choosing demerger roll-over 46 Acquisition date of Ardea Shares 47 Dividend consequences 49 Section 45A

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 HRL 10 Ardea 15 Shareholder meeting 23 Pre-demerger transactions 25 The demerger 27 Sale Facility 30 Accounting for the demerger distribution 32 Reasons for the demerger 34 Other matters 35 Ruling 38 Capital gains tax (CGT) 38 CGT event G1 38 Demerger roll-over 40 CGT consequences of choosing demerger roll-over 43 CGT consequences of not choosing demerger roll-over 46 Acquisition date of Ardea Shares 47 Dividend consequences 49 Section 45A