Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 6 Date of effect 15 Scheme 16 The Offer of ANZ Capital Notes 2 21 Reasons for issuing ANZ Capital Notes 2 24 Terms of ANZ Capital Notes 2 26 Distribution calculation 29 Distribution payment conditions 32 Restrictions in the case of non-payment of Distributions 36 Mandatory Conversion 37 Trigger Event Conversion 40 Optional Exchange 44 Mandatory Conversion on a Change of Control Event 47 Conversion 48 Redemption 51 Resale 54 Interposition of Approved NOHC 56 Other matters 59 Ruling 60 Acquisition time of ANZ Capital Notes 2 60 Cost base and reduced cost base of ANZ Capital Notes 2 61 Inclusion of Distributions and franking credits in assessable income 62 Entitlement to a tax offset 64 Franking credit subject to the refundable tax offset rules 65 Exempt income or non-assessable non-exempt income 66 Imputation benefits - streaming of imputation benefits 67 Section 177EA

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 6 Date of effect 15 Scheme 16 The Offer of ANZ Capital Notes 2 21 Reasons for issuing ANZ Capital Notes 2 24 Terms of ANZ Capital Notes 2 26 Distribution calculation 29 Distribution payment conditions 32 Restrictions in the case of non-payment of Distributions 36 Mandatory Conversion 37 Trigger Event Conversion 40 Optional Exchange 44 Mandatory Conversion on a Change of Control Event 47 Conversion 48 Redemption 51 Resale 54 Interposition of Approved NOHC 56 Other matters 59 Ruling 60 Acquisition time of ANZ Capital Notes 2 60 Cost base and reduced cost base of ANZ Capital Notes 2 61 Inclusion of Distributions and franking credits in assessable income 62 Entitlement to a tax offset 64 Franking credit subject to the refundable tax offset rules 65 Exempt income or non-assessable non-exempt income 66 Imputation benefits - streaming of imputation benefits 67 Section 177EA