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 12 Enterprise Mining Limited 12 Enterprise Uranium Ltd 18 Pre-demerger transactions 21 The demerger 22 Overseas shareholders 26 Accounting for the demerger 27 Reasons for the demerger 29 Other matters 30 Ruling 34 Capital gains tax 34 CGT event G1 34 Demerger roll-over 36 CGT consequences of choosing roll-over 39 ENT shareholders who do not choose roll-over 43 Acquisition date of ENU shares 44 Dividend 46 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 12 Enterprise Mining Limited 12 Enterprise Uranium Ltd 18 Pre-demerger transactions 21 The demerger 22 Overseas shareholders 26 Accounting for the demerger 27 Reasons for the demerger 29 Other matters 30 Ruling 34 Capital gains tax 34 CGT event G1 34 Demerger roll-over 36 CGT consequences of choosing roll-over 39 ENT shareholders who do not choose roll-over 43 Acquisition date of ENU shares 44 Dividend 46 Application of sections 45B, 45BA and 45C