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 Return of capital 15 Financial and other information 19 Ruling 25 Return of capital is not dividend 25 Capital gains tax 26 Anti-avoidance provisions will not apply 29 Foreign resident shareholders 30 Appendix 1 - Explanation 32 Return of capital is not a dividend 32 Capital gains tax 34 CGT event C2 - section 104-25

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 Return of capital 15 Financial and other information 19 Ruling 25 Return of capital is not dividend 25 Capital gains tax 26 Anti-avoidance provisions will not apply 29 Foreign resident shareholders 30 Appendix 1 - Explanation 32 Return of capital is not a dividend 32 Capital gains tax 34 CGT event C2 - section 104-25