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 Retention Plan Rules 16 Restrictions - holding lock 19 Restrictions - Qantas code of conduct and ethics 23 Forfeiture of shares 26 Ruling 29 Where a participant makes an election 32 Capital gains tax 35 Forfeiture of shares 40 Capital gains tax 41 Where a participant does not make an election 42 Disposal within 30 days 44 Capital gains tax 45 Disposal after 30 days 46 Capital gains tax 47 Forfeiture of shares 51 Capital gains tax 52 Appendix 1 - Explanation 53 Share acquired under employee share scheme 53 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 Retention Plan Rules 16 Restrictions - holding lock 19 Restrictions - Qantas code of conduct and ethics 23 Forfeiture of shares 26 Ruling 29 Where a participant makes an election 32 Capital gains tax 35 Forfeiture of shares 40 Capital gains tax 41 Where a participant does not make an election 42 Disposal within 30 days 44 Capital gains tax 45 Disposal after 30 days 46 Capital gains tax 47 Forfeiture of shares 51 Capital gains tax 52 Appendix 1 - Explanation 53 Share acquired under employee share scheme 53 Section 21A