Legislation

ITAA 1997 s 45A, 45B and 45C 26 Capital gains tax (CGT) consequences 28 Appendix 1 - Explanation 30 Distribution is not a dividend 30 Section 45A - streaming of dividends and capital benefits 37 Section 45B - schemes to provide capital benefits 39 Scheme 40 Capital benefit 42 Tax benefit 44 Relevant circumstances 46 Section 45C - deeming dividends to be paid where determinations under section s 45A or 45B are made 59 Capital gains tax 60 CGT event - A1 -section 104 10

ATO documents that consider ITAA 1997 s 45A, 45B and 45C 26 Capital gains tax (CGT) consequences 28 Appendix 1 - Explanation 30 Distribution is not a dividend 30 Section 45A - streaming of dividends and capital benefits 37 Section 45B - schemes to provide capital benefits 39 Scheme 40 Capital benefit 42 Tax benefit 44 Relevant circumstances 46 Section 45C - deeming dividends to be paid where determinations under section s 45A or 45B are made 59 Capital gains tax 60 CGT event - A1 -section 104 10