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 9 Background 10 GMI corporate restructure 16 Accounting for the distribution 20 Reasons for the restructure 21 Other matters 22 Ruling 23 The in specie distribution is not a dividend 23 Anti avoidance provisions 24 Application of sections 45B and 45C

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 9 Background 10 GMI corporate restructure 16 Accounting for the distribution 20 Reasons for the restructure 21 Other matters 22 Ruling 23 The in specie distribution is not a dividend 23 Anti avoidance provisions 24 Application of sections 45B and 45C