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 21 Reasons for issuing ANZ Capital Notes 24 Terms of ANZ Capital Notes 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 60 Cost base and reduced cost base of ANZ Capital Notes 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 21 Reasons for issuing ANZ Capital Notes 24 Terms of ANZ Capital Notes 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 60 Cost base and reduced cost base of ANZ Capital Notes 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