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 Relevant entities 10 The Rock 10 MyState 13 Disposal of shares in The Rock 15 The Scheme of Arrangement 15 The Scheme consideration 18 Ineligible overseas shareholders 20 2011 Final Dividend 21 2012 Interim Dividend 23 Other matters 25 Ruling 28 CGT event A1 happened on the disposal of The Rock shares to MyState 28 Capital gain or capital loss 30 Capital proceeds 31 If a capital gain is made 35 Scrip for scrip rollover 35 Discount capital gain 38 Cost base of MyState shares 39 Scrip for scrip roll-over is not chosen 40 Scrip for scrip roll-over is chosen 41 Acquisition date of MyState shares 42 The anti-avoidance provisions 44 Appendix 1 - Explanation 46 Availability of scrip for scrip roll-over 46 The anti-avoidance provisions 49 Section 240-30 49 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 8 Scheme 9 Relevant entities 10 The Rock 10 MyState 13 Disposal of shares in The Rock 15 The Scheme of Arrangement 15 The Scheme consideration 18 Ineligible overseas shareholders 20 2011 Final Dividend 21 2012 Interim Dividend 23 Other matters 25 Ruling 28 CGT event A1 happened on the disposal of The Rock shares to MyState 28 Capital gain or capital loss 30 Capital proceeds 31 If a capital gain is made 35 Scrip for scrip rollover 35 Discount capital gain 38 Cost base of MyState shares 39 Scrip for scrip roll-over is not chosen 40 Scrip for scrip roll-over is chosen 41 Acquisition date of MyState shares 42 The anti-avoidance provisions 44 Appendix 1 - Explanation 46 Availability of scrip for scrip roll-over 46 The anti-avoidance provisions 49 Section 240-30 49 Section 177EA