Legislation

ITAA 1997 s Summary - what this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Background 9 Status of the IPE portfolio - capital now excess to requirements 13 Return of share capital 15 Other matters 18 Ruling 23 Return of share capital not a dividend 23 The application of sections 45A, 45B and 45C 24 Capital gains tax (CGT) consequences 25 Foreign resident shareholders 27 Appendix 1 - Explanation 29 Return of share capital not a dividend 29 The application of sections 45A, 45B and 45C 33 Section 45A - streaming of dividends and capital benefits 34 Section 45B - scheme to provide capital benefits 38 Capital gains tax (CGT) consequences 41 CGT event G1 - section 104 135

ATO documents that consider ITAA 1997 s Summary - what this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Background 9 Status of the IPE portfolio - capital now excess to requirements 13 Return of share capital 15 Other matters 18 Ruling 23 Return of share capital not a dividend 23 The application of sections 45A, 45B and 45C 24 Capital gains tax (CGT) consequences 25 Foreign resident shareholders 27 Appendix 1 - Explanation 29 Return of share capital not a dividend 29 The application of sections 45A, 45B and 45C 33 Section 45A - streaming of dividends and capital benefits 34 Section 45B - scheme to provide capital benefits 38 Capital gains tax (CGT) consequences 41 CGT event G1 - section 104 135