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Legislation
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 8 Scheme 9 Hyne 10 The reorganisation 13 The Scheme of Arrangement 15 Other matters 20 Ruling 24 CGT event A1 24 Division 615 roll-over 26 Foreign resident shareholders 28 The application of section 45B