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 Overview 10 The simplification scheme 17 The MAIL scheme of arrangement 21 Scheme implementation 25 MAp securities list on the ASX 31 Ineligible overseas investors 32 Other 34 Ruling 35 CGT event A1 - disposal of MAIL shares to MAT2 35 Capital gain or loss 36 Capital proceeds 37 If a capital gain is made 38 Availability of partial scrip for scrip roll-over 38 If roll-over is chosen 40 If roll-over is not chosen, or cannot be chosen 41 Cost base of new unconsolidated MAT2 units 42 If roll-over is chosen 42 If roll-over is not chosen, or cannot be chosen 45 Acquisition date of new unconsolidated MAT2 units 46 MAT2 units - split and consolidation 48 The anti-avoidance provisions 50 Section 45B

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 Overview 10 The simplification scheme 17 The MAIL scheme of arrangement 21 Scheme implementation 25 MAp securities list on the ASX 31 Ineligible overseas investors 32 Other 34 Ruling 35 CGT event A1 - disposal of MAIL shares to MAT2 35 Capital gain or loss 36 Capital proceeds 37 If a capital gain is made 38 Availability of partial scrip for scrip roll-over 38 If roll-over is chosen 40 If roll-over is not chosen, or cannot be chosen 41 Cost base of new unconsolidated MAT2 units 42 If roll-over is chosen 42 If roll-over is not chosen, or cannot be chosen 45 Acquisition date of new unconsolidated MAT2 units 46 MAT2 units - split and consolidation 48 The anti-avoidance provisions 50 Section 45B