Legislation

ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Background 11 Dividend history 17 Capital structure 21 Ruling 22 Distribution is not a dividend 22 The application of sections 45A, 45B and 45C 23 Capital gains tax 25 Appendix 1 - Explanation 27 Distribution is not a dividend 27 Anti-avoidance provisions 32 Section 45A - streaming of dividends and capital benefits 33 Section 45B - schemes to provide capital benefits 37 Scheme 38 Tax benefit 41 Relevant circumstances 44 Section 45C 55 Capital gains tax 56 CGT event G1 - section 104-135

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Background 11 Dividend history 17 Capital structure 21 Ruling 22 Distribution is not a dividend 22 The application of sections 45A, 45B and 45C 23 Capital gains tax 25 Appendix 1 - Explanation 27 Distribution is not a dividend 27 Anti-avoidance provisions 32 Section 45A - streaming of dividends and capital benefits 33 Section 45B - schemes to provide capital benefits 37 Scheme 38 Tax benefit 41 Relevant circumstances 44 Section 45C 55 Capital gains tax 56 CGT event G1 - section 104-135