Legislation

ITAA 1997 s 45A, 45B and 45C 29 CGT consequences 30 Appendix 1 - Explanation 31 Capital return is not a dividend 31 Anti avoidance Provisions 35 Section 45A - streaming of dividend and capital benefits 36 Section 45B - schemes to provide Capital Benefits 40 CGT Consequences 43 CGT Event G1 - section 104 135

ATO documents that consider ITAA 1997 s 45A, 45B and 45C 29 CGT consequences 30 Appendix 1 - Explanation 31 Capital return is not a dividend 31 Anti avoidance Provisions 35 Section 45A - streaming of dividend and capital benefits 36 Section 45B - schemes to provide Capital Benefits 40 CGT Consequences 43 CGT Event G1 - section 104 135