Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Joint Consortium 9 Scheme of Arrangement 18 Special Dividend 23 Ruling 31 Assessability of Special Dividend 31 Refundable tax offset 32 Qualified persons 35 Capital Gains Tax (CGT) consequences 37 CGT event A1 37 Capital proceeds 40 Anti-avoidance provisions 42 Section 177EA

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Joint Consortium 9 Scheme of Arrangement 18 Special Dividend 23 Ruling 31 Assessability of Special Dividend 31 Refundable tax offset 32 Qualified persons 35 Capital Gains Tax (CGT) consequences 37 CGT event A1 37 Capital proceeds 40 Anti-avoidance provisions 42 Section 177EA