Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 8 Scheme 9 Background 10 Relevant entities 11 South Boulder Mines Ltd 11 Duketon Mining Limited 19 Pre-demerger transactions 22 The demerger 24 Overseas shareholders 26 Accounting for the demerger 27 Reasons for the demerger 28 Other matters 29 Ruling 31 Capital gains tax (CGT) 31 CGT event G1 31 Demerger roll-over 33 CGT consequences of choosing roll-over 36 Other CGT consequences of choosing roll-over 37 STB shareholders who do not choose roll-over 40 Acquisition date of Duketon shares 41 Dividend 43 Application of sections 45B, 45BA and 45C

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 8 Scheme 9 Background 10 Relevant entities 11 South Boulder Mines Ltd 11 Duketon Mining Limited 19 Pre-demerger transactions 22 The demerger 24 Overseas shareholders 26 Accounting for the demerger 27 Reasons for the demerger 28 Other matters 29 Ruling 31 Capital gains tax (CGT) 31 CGT event G1 31 Demerger roll-over 33 CGT consequences of choosing roll-over 36 Other CGT consequences of choosing roll-over 37 STB shareholders who do not choose roll-over 40 Acquisition date of Duketon shares 41 Dividend 43 Application of sections 45B, 45BA and 45C