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 The Qantas Deferred Share Plan 14 2006 Performance Share Plan Rules 16 Restrictions - holding Lock 19 Restrictions - Qantas Code of conduct and ethics 22 Forfeiture 25 Ruling 28 Where a participant makes an election 31 Capital gains tax 34 Forfeiture 39 Capital gains tax 40 Where a participant does not make an election 41 Disposal within 30 days 43 Capital gains tax 44 Disposal after 30 days 45 Capital gains tax 46 Forfeiture 50 Capital gains tax 51 Appendix 1 - Explanation 52 Share acquired under an employee share scheme 52 Section 21A

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 The Qantas Deferred Share Plan 14 2006 Performance Share Plan Rules 16 Restrictions - holding Lock 19 Restrictions - Qantas Code of conduct and ethics 22 Forfeiture 25 Ruling 28 Where a participant makes an election 31 Capital gains tax 34 Forfeiture 39 Capital gains tax 40 Where a participant does not make an election 41 Disposal within 30 days 43 Capital gains tax 44 Disposal after 30 days 45 Capital gains tax 46 Forfeiture 50 Capital gains tax 51 Appendix 1 - Explanation 52 Share acquired under an employee share scheme 52 Section 21A