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 12 Driven 12 FIIG 15 The demerger of FIIG 18 Accounting for the scheme 23 Other matters 24 Ruling 27 Capital Gains Tax 27 CGT event G1 27 Capital gain 28 Demerger roll-over 29 CGT consequences of choosing roll-over 32 Other CGT consequences of choosing roll-over 33 CGT consequences of not choosing roll-over 35 Acquisition date of the FIIG shares for the purposes of the CGT discount 36 Dividend consequences 37 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 12 Driven 12 FIIG 15 The demerger of FIIG 18 Accounting for the scheme 23 Other matters 24 Ruling 27 Capital Gains Tax 27 CGT event G1 27 Capital gain 28 Demerger roll-over 29 CGT consequences of choosing roll-over 32 Other CGT consequences of choosing roll-over 33 CGT consequences of not choosing roll-over 35 Acquisition date of the FIIG shares for the purposes of the CGT discount 36 Dividend consequences 37 Application of sections 45B, 45BA and 45C