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 Relevant entities 11 THL 11 Echo 17 Pre-demerger transactions 18 The demerger of Echo 19 Sale Facility 23 Accounting for the distribution to effect the demerger 25 Reasons for the demerger 27 Other matters 28 Ruling 32 CGT consequences 32 CGT event G1 32 Demerger roll-over 34 THL shareholders who choose demerger roll-over 37 THL shareholders who do not choose demerger roll-over 42 Acquisition date of the Echo shares for the purposes of the CGT discount 43 Demerger dividend 44 Application of sections 45B, 45BA 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 Relevant entities 11 THL 11 Echo 17 Pre-demerger transactions 18 The demerger of Echo 19 Sale Facility 23 Accounting for the distribution to effect the demerger 25 Reasons for the demerger 27 Other matters 28 Ruling 32 CGT consequences 32 CGT event G1 32 Demerger roll-over 34 THL shareholders who choose demerger roll-over 37 THL shareholders who do not choose demerger roll-over 42 Acquisition date of the Echo shares for the purposes of the CGT discount 43 Demerger dividend 44 Application of sections 45B, 45BA and 45C