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 13 Alchemia Limited 13 Audeo Oncology 19 The demerger of Audeo Oncology 23 Reasons for the demerger 28 Other matters 29 Ruling 34 CGT consequences 34 CGT event G1 34 Demerger roll-over relief 36 CGT consequences of choosing roll-over 39 Other CGT consequences of choosing roll-over 40 Alchemia shareholders who do not choose roll-over 42 Acquisition date of the Audeo Oncology shares 43 Dividend consequences 45 Application of section 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 13 Alchemia Limited 13 Audeo Oncology 19 The demerger of Audeo Oncology 23 Reasons for the demerger 28 Other matters 29 Ruling 34 CGT consequences 34 CGT event G1 34 Demerger roll-over relief 36 CGT consequences of choosing roll-over 39 Other CGT consequences of choosing roll-over 40 Alchemia shareholders who do not choose roll-over 42 Acquisition date of the Audeo Oncology shares 43 Dividend consequences 45 Application of section 45B, 45BA and 45C