Legislation

ITAA 1997 s Summary - what this ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 6 Scheme 7 Relevant entities 8 Seymour Whyte 8 VINCI Construction and the VINCI Group 13 The Scheme 16 The Special Dividends 21 Ruling 30 The Special Dividends 30 Assessability of the Special Dividends 31 Gross-up and tax offset 33 Qualified Person 36 Refundable tax offset rules 39 Exempting entity 40 Capital gains tax (CGT) 42 CGT event A1 42 Capital proceeds 45 Anti-overlap provisions 46 Discount capital gains 47 Anti-avoidance provisions 48 Appendix 1 - Explanation 50 The Special Dividends 50 Assessability of the Special Dividends 54 Resident Scheme shareholders 54 Non-resident Scheme shareholders (not carrying on business at or through a permanent establishment) 56 Gross-up and tax offset 62 Qualified person, holding period requirement and related payment rule 68 Qualified person 68 Related payment rule 74 Holding period requirement 81 Refundable tax offset 93 Exempting entity 96 Capital Gains Tax (CGT) consequences 102 CGT event A1 102 Capital proceeds 105 Anti-overlap provisions 112 Discount capital gains 116 Anti-avoidance provisions 119 Section 204-30

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 6 Scheme 7 Relevant entities 8 Seymour Whyte 8 VINCI Construction and the VINCI Group 13 The Scheme 16 The Special Dividends 21 Ruling 30 The Special Dividends 30 Assessability of the Special Dividends 31 Gross-up and tax offset 33 Qualified Person 36 Refundable tax offset rules 39 Exempting entity 40 Capital gains tax (CGT) 42 CGT event A1 42 Capital proceeds 45 Anti-overlap provisions 46 Discount capital gains 47 Anti-avoidance provisions 48 Appendix 1 - Explanation 50 The Special Dividends 50 Assessability of the Special Dividends 54 Resident Scheme shareholders 54 Non-resident Scheme shareholders (not carrying on business at or through a permanent establishment) 56 Gross-up and tax offset 62 Qualified person, holding period requirement and related payment rule 68 Qualified person 68 Related payment rule 74 Holding period requirement 81 Refundable tax offset 93 Exempting entity 96 Capital Gains Tax (CGT) consequences 102 CGT event A1 102 Capital proceeds 105 Anti-overlap provisions 112 Discount capital gains 116 Anti-avoidance provisions 119 Section 204-30