Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 9 Scheme 10 Overview 11 SAC 12 White Energy 18 The Bidder 22 The Takeover 24 The Offer 33 Cash Alternative 38 Share Alternative 39 White Energy Performance Shares 41 White Energy Subscription Rights 46 Ineligible foreign shareholders 48 Other matters 51 Ruling 56 CGT Event A1 happened on disposal of SAC shares 56 Capital gain or loss 59 Capital proceeds 60 Availability of scrip for scrip roll-over if a capital gain is made 63 Capital gain referable to White Energy Shares 63 Capital gain referable to White Energy Subscription Rights 67 Cost base of White Energy Shares and Subscription Rights 70 If scrip for scrip roll-over is chosen 70 If scrip for scrip roll-over is not, or cannot be chosen 74 Acquisition date of White Energy Shares and Subscription Rights 79 Consolidation of White Energy Performance Shares 81 Conversion of White Energy Performance Shares 83 Exercise of White Energy Subscription Rights 86 Expiry of White Energy Subscription Rights 89 Application of sections 45, 45A, 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 9 Scheme 10 Overview 11 SAC 12 White Energy 18 The Bidder 22 The Takeover 24 The Offer 33 Cash Alternative 38 Share Alternative 39 White Energy Performance Shares 41 White Energy Subscription Rights 46 Ineligible foreign shareholders 48 Other matters 51 Ruling 56 CGT Event A1 happened on disposal of SAC shares 56 Capital gain or loss 59 Capital proceeds 60 Availability of scrip for scrip roll-over if a capital gain is made 63 Capital gain referable to White Energy Shares 63 Capital gain referable to White Energy Subscription Rights 67 Cost base of White Energy Shares and Subscription Rights 70 If scrip for scrip roll-over is chosen 70 If scrip for scrip roll-over is not, or cannot be chosen 74 Acquisition date of White Energy Shares and Subscription Rights 79 Consolidation of White Energy Performance Shares 81 Conversion of White Energy Performance Shares 83 Exercise of White Energy Subscription Rights 86 Expiry of White Energy Subscription Rights 89 Application of sections 45, 45A, 45B and 45C