Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 5 Date of effect 12 Scheme 13 Main features of the MCN2 23 Distribution calculation 28 Distribution payment conditions 30 Scheduled Mandatory Exchange 34 Optional Exchange 36 Acquisition Event and Non-Viability Event 39 General provisions applicable to Exchange 40 Optional Redemption 42 Resale 45 Sale Agent 47 Other matters 49 Ruling 50 Acquisition time of the MCN2 50 Cost base and reduced cost base of the MCN2 51 Inclusion of Distributions and franking credits in assessable income 52 Entitlement to a franking credit tax offset 53 Imputation benefits - streaming 55 Gross-up and tax offset 56 Section 177EA

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 5 Date of effect 12 Scheme 13 Main features of the MCN2 23 Distribution calculation 28 Distribution payment conditions 30 Scheduled Mandatory Exchange 34 Optional Exchange 36 Acquisition Event and Non-Viability Event 39 General provisions applicable to Exchange 40 Optional Redemption 42 Resale 45 Sale Agent 47 Other matters 49 Ruling 50 Acquisition time of the MCN2 50 Cost base and reduced cost base of the MCN2 51 Inclusion of Distributions and franking credits in assessable income 52 Entitlement to a franking credit tax offset 53 Imputation benefits - streaming 55 Gross-up and tax offset 56 Section 177EA