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 iiNet 9 Scheme of Arrangement 13 Discretionary Special Dividend 19 Top-Up Cash Consideration 25 Other matters 27 Ruling 31 Assessability of Discretionary Special Dividend 31 Qualified persons 32 Refundable tax offset 34 Capital Gains Tax (CGT) consequences 36 CGT event A1 36 Capital proceeds 39 Anti-overlap provisions 41 Partial roll-over 42 Consequences of choosing roll-over 43 Capital gain disregarded 43 Cost base of TPG shares 44 Acquisition date of TPG shares 45 Anti-avoidance provisions 46 Section 177EA

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 iiNet 9 Scheme of Arrangement 13 Discretionary Special Dividend 19 Top-Up Cash Consideration 25 Other matters 27 Ruling 31 Assessability of Discretionary Special Dividend 31 Qualified persons 32 Refundable tax offset 34 Capital Gains Tax (CGT) consequences 36 CGT event A1 36 Capital proceeds 39 Anti-overlap provisions 41 Partial roll-over 42 Consequences of choosing roll-over 43 Capital gain disregarded 43 Cost base of TPG shares 44 Acquisition date of TPG shares 45 Anti-avoidance provisions 46 Section 177EA