Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 8 Scheme 13 Other 25 Ruling 26 Distribution not a dividend 26 Anti-avoidance provisions 27 Capital gains tax 29 CVCSI shareholders 29 Foreign resident CVCSI shareholders 32 Dissenting CVCSI shareholders - sale of CVCSI shares to another entity 34 Acquisition of CVC Stapled Ltd Shares 35 Two CGT assets after proposed return of capital 37 Stapling of securities 38 Appendix 1 - Explanation 39 Distribution not a dividend 39 Anti-avoidance provisions 43 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 8 Scheme 13 Other 25 Ruling 26 Distribution not a dividend 26 Anti-avoidance provisions 27 Capital gains tax 29 CVCSI shareholders 29 Foreign resident CVCSI shareholders 32 Dissenting CVCSI shareholders - sale of CVCSI shares to another entity 34 Acquisition of CVC Stapled Ltd Shares 35 Two CGT assets after proposed return of capital 37 Stapling of securities 38 Appendix 1 - Explanation 39 Distribution not a dividend 39 Anti-avoidance provisions 43 Section 45